| Commentary

42 Mistakes as to tax

| Commentary

42 Mistakes as to tax

In principle, consequences (including tax consequences) are relevant in assessing the gravity of a mistake. However, Lord Walker commented that1:

‘In some cases of artificial tax avoidance the court might think it right to refuse relief, either on the ground that such claimants, acting on supposedly expert advice, must be taken to have accepted the risk that the scheme would prove ineffective, or on the ground that discretionary relief should be refused on grounds of public policy. Since the seminal decision of the House of Lords in WT Ramsay Ltd v IRC [1982] AC 300 there

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