Revenue and Customs v Mercury Tax Group Ltd: SCIT 17 Feb 2009

SCIT NOTIFICATION OF TAX AVOIDANCE SCHEMES – penalty -whether scheme notifiable – no.


Special Commissioner dr John Avery Jones


[2009] UKSPC SPC00737, [2009] STC (SCD) 307, [2009] STI 628




See AlsoMercury Tax Group Ltd and Another, Regina (On the Application of) v HM Revenue and Customs and Others Admn 13-Nov-2008
The claimant sought judicial review of the lawfulness of search warrants given to the Commissioners and executed at their various offices. The Revenue had suspect the dishonest implementation of a tax avoidance scheme. The claimants said that there . .
Lists of cited by and citing cases may be incomplete.

Taxes Management

Updated: 03 August 2022; Ref: scu.373752