Appela against rejection of appeal against order that tax saving scheme was ineffective.
Held: The Scheme fails on the points decided by the UT, and that Mr Barnes’s appeal against the terms of the closure notice issued by HMRC is unsuccessful.
MacFarlane, Vos LJJ, Sir Timothy Lloyd
[2014] EWCA Civ 31
Bailii
England and Wales
Income Tax
Updated: 29 November 2021; Ref: scu.520802
