R (on the application of City Shoes Wholesale Ltd) v Revenue and Customs Commissioners

Income tax – Tax advantage. The Administrative Court dismissed the claimants' application for judicial review of the defendant Revenue and Customs Commissioner's decisions to limit the benefits available to them under the Liechtenstein Disclosure Facility in relation to their employee benefit trust schemes. The decisions were not conspicuously unfair and the Revenue had taken account of all relevant considerations. There had been no abuse of power or error of law.

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