Accountant accused of being an MSC provider wins tax case - 22 Sep 2015 - Accountancy Age

Apologies as I don't yet have just the case location.

This case is worth a scan. Essentially HMRC wanted the accountant/agent to supply lots of information on the MSC's that they set up and managed. Due to a deficiency in the statutory request made, it was held that the accountant did not need to reply as they did not "supply" MSC's but rather managed them.

There is a lot of noise around the case and a lot of argument advanced around the health issues of the players (I hope all is well now), but ultimately HMRC lost because they did not follow the rules or understand what their information powers were and how they could be used.