City Shoes (Wholesale) Ltd and others v Revenue and Customs Commissioners

Income tax – Tax advantage. The Revenue and Customs Commissioners (HMRC) had not acted with such conspicuous unfairness as to amount to an abuse of power when they curtailed the benefits available Liechtenstein Disclosure Facility to the claimants, in relation to certain employee benefit trust arrangements which they had operated and which were under investigation by HMRC. Accordingly, the Court of Appeal, Civil Division, dismissed the claimants' appeal against that decision.

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