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- W1572098544 abstract "This article discusses the House of Lords' decisions of November 2004 in Commissioners of Inland Revenue v. Scottish Provident Institution and Barclays Mercantile Business Finance Ltd v Mawson. The cases both involved anti-avoidance schemes. The court found for the taxpayer in one case and for the government in the other. The court's application of the law to the facts was quite different in the two cases, which is extraordinary, considering that they were decided by the same panel of judges on the same day. The author concludes that the House of Lords squandered an opportunity to clarify the meaning and scope of the Ramsay principle by applying it properly in Scottish Provident but failing to do so in the BMBF case." @default.
- W1572098544 created "2016-06-24" @default.
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- W1572098544 date "2005-04-01" @default.
- W1572098544 modified "2023-09-25" @default.
- W1572098544 title "The House of Lords and Tax Avoidance - Scottish Provident and BMBF" @default.
- W1572098544 hasPublicationYear "2005" @default.
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