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Technically I don't think this is retrospective. This is more tax advisor picks plan, HMRC fights case and (remarkably wins). HMRC then picks up the rule book and discovers this hits a different calculation method than the other schemes - oops.
I would agree that these people are being hit very very hard but I don't think it's retrospective. I just think the advisors were being both greedy and clever and that cleverness has come back to bite them
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