3 decisions turning on tax-avoidance.
Tax LawFirst-tier Tribunal (Tax)24 Jun 2011[2011] UKFTT 414 (TC)Added 6 Aug 2026
Paul Rackham Limited ("PRL"), a UK company carrying on agriculture and property business, held shares in Waste Recycling Group plc and, advised by Deloitte & Touche, adopted a "Company Derivative Plan" to mitigate corporation tax…
Tax LawSpecial Commissioners of Income Tax26 Apr 2006Added 6 Aug 2026
The four appellant companies — EDI Services Limited, EDI International Limited, H&M Services Limited and H&M (UK) Limited — were two small computer software groups, each holding company owning the other pair as subsidiaries. Mr…
Tax LawSpecial Commissioners of Income Tax16 Feb 2006Added 6 Aug 2026
This was an ex parte application by the Commissioners for HM Revenue and Customs for consent under section 20(8A) of the Taxes Management Act 1970 to serve Notices on a Financial Institution and two named UK subsidiaries…