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Amazing! CoA quash FN!!

https://www.bailii.org/ew/cases/EWCA/Civ/2019/747.html

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Well done to this brave taxpayer and his counsel for succeeding against the odds here.

https://www.bailii.org/ew/cases/EWCA/Civ/2019/747.html

Well done too to the judges, which makes a very refreshing change to the CoA's usual stance (i.e. biased in favour of HMRC) re tax avoidance.

Lord Justice Gross' short judgment is particualry interesting in its further observations.

 

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