Amazing stuff (and it just shows again how rubbish (and biased in favour of HMRC) the lower courts/tribunals are).
Commissioners for His Majesty's Revenue and Customs (Appellant) v Fisher (Respondent) No 2 - The Supreme Court
https://www.supremecourt.uk/cases/uksc-2021-0213.html
The SC have essentially said a ToAA by a company cannot be caught except in exceptional cases. The transfer has to be made by an individual. So no doubt the law will be changed. They have basically endorsed Robert Venables KC's long standing view on that aspect.
They didn’t need to consider the MD or EU law arguments as they applied Wilberforce in Vesty and per RVKC’s analysis Vesty overruled the whole of Congreve (rejecting the secondary quasi transferor analysis that many said was still good law).
So it all looks correct to me and very well done to the taxpayers' counsel and to the taxpayers for their perseverance on what must have been a very prolonged (20 years from start to finish) and stressful ordeal.
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Here's yet another (non-tax) SC case showing how rubbish CoA is: https://www.lawgazette.co.uk/news/holiday-sickness-claimant-denied-a-fai...
It's basic stuff that if you don't put in any evidence and/or challenge witness evidence by cross-examination then that counts against you re finding facts on balance of probabilities.
Whilst this is a good outcome, this case (HMRC v Rialas [2020] UKUT 367 (TCC) was also helpful as ToAA legislation is often in point these days.