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More Arden bashing

https://www.bailii.org/ew/cases/EWCA/Civ/2020/204.html

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2nd time in the past 2 months or so Arden has been judicially criticized, this time from her erstwhile CoA colleagues (the other recent one was Routier SC I recall). See para 64:

https://www.bailii.org/ew/cases/EWCA/Civ/2020/204.html

Interesting also is Bean LJ's very pithy no-nonsense judgment in agreement at para 112, clearly showing much contempt & displeasure with such avoidance schemes being "examples of tax litigation as a board game, with large prizes for the winners". Reading that scathing remark one wonders how such a taxpayer could ever end up being a winner (in CoA at least).

 

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