Table of contents
- Original news
- What is the background to the case of Pattullo and its effect on discovery assessments?
- What were the legal issues in the case?
- What was its outcome and why was the decision reached?
- What is the problem with CRC schemes?
- What is the effect of HMRC actively pursuing this and other tax avoidance schemes? How does this affect the way in which lawyers advise their clients?
Article summary
Private Client analysis: Geoffrey Tack, tax litigation consultant at DLA Piper in London, outlines the legal issues in the recent case of Pattullo v Revenue and Customs Commissioners. He explains that, while the appeal was ultimately struck down, the case did pinpoint an area of vulnerability for HMRC.
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