The court was asked whether the Commissioners had acted with such conspicuous unfairness as to amount to an abuse of power when they curtailed the benefits available under the so-called Liechtenstein Disclosure Facility to the nine claimants in these judicial review proceedings, in relation to certain employee benefit trust arrangements which they had operated and which were under investigation by HMRC.
Longmore, Henderson, Holroyde LJJ
 EWCA Civ 315
England and Wales
Updated: 05 April 2022; Ref: scu.605694