A number of recent tax case decisions have made interesting reading, mainly for the wrong reasons. They all focus on Tax Planning in one form or another, although the arrangements or tax planning structures behind each case were very different. Let’s start with two decisions from the Court of Appeal then, one for the Taxpayer

The latest tax case, involving a tax avoidance strategy, to come before the First Tier Tribunal is the long awaited case involving Gilt strips, Andrew Berry v Revenue & Customs. There were very many versions of this planning at the time and it is likely that hundreds of people took part and have been waiting

The new UK Supreme Court has recently handed down its first unanimous Tax Decision in favour of HMRC in Grays Timber Products Limited v Her Majesty’s Revenue and Customs. The case is complex and will be of limited appeal generally as it concerns the value of employment-related shares and whether rights attaching to those shares