The FT reportted on a loss for HMRC in the UTT.
http://www.ft.com/cms/s/0/ebff9486-b...#axzz3TDwKqirq
Ernst Young notes that the case has an additional angle in that the UTT: "Has quashed HMRC's contention that it should ignore legislation and look at the substance of what has happened".
Does anyone know whic case this relates to? I haven't been able to find it.
http://www.ft.com/cms/s/0/ebff9486-b...#axzz3TDwKqirq
Ernst Young notes that the case has an additional angle in that the UTT: "Has quashed HMRC's contention that it should ignore legislation and look at the substance of what has happened".
Does anyone know whic case this relates to? I haven't been able to find it.
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