The claimant companies, operators of Employee Benefit Trust schemes sought judicial review of the decisions by the Commissioners to limit the benefits available to each of them under the Liechtenstein Disclosure Facility in relation to their EBTs. They said that the Decisions were so unfair as to amount to an abuse of power on the part of the Commissioners.
Whipple J
[2016] EWHC 107 (Admin)
Bailii
Taxes Management
Updated: 09 January 2022; Ref: scu.559287