The case of R, A and M Gardiner.
The above, husband, wife and son, took part in a mass marketed tax avoidance scheme. HMRC alleged negligence in their tax returns as they had failed to disclose certain elements of the scheme. In Court, when asked by the judge, HMRC could not evidence the alleged negligence and the case was dismissed.
Subsequently, the taxpayers applied for their costs on the grounds that HMRC had been unreasonable.
They succeeded and HMRC walked away with a hard slap on the wrist.
The above, husband, wife and son, took part in a mass marketed tax avoidance scheme. HMRC alleged negligence in their tax returns as they had failed to disclose certain elements of the scheme. In Court, when asked by the judge, HMRC could not evidence the alleged negligence and the case was dismissed.
Subsequently, the taxpayers applied for their costs on the grounds that HMRC had been unreasonable.
They succeeded and HMRC walked away with a hard slap on the wrist.
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