Probably because the case was not about tax and as such can't be counted against them.
What is perhaps more interesting (to a tax geek anyway) is how the Cotter and De Silva cases will now apply (i.e. what is or is not a return) and how this will limit any potential claim for penalty in a lot of settled cases.
You can be sure that this is part of the BIG GROUP armoury.
-
Happy days, no doubt this result will go straight in the trash, to ensure they keep their so called '80% of all cases won' statement in tact !!Leave a comment:
-
Costs awarded against HMRC
The case of R, A and M Gardiner.
The above, husband, wife and son, took part in a mass marketed tax avoidance scheme. HMRC alleged negligence in their tax returns as they had failed to disclose certain elements of the scheme. In Court, when asked by the judge, HMRC could not evidence the alleged negligence and the case was dismissed.
Subsequently, the taxpayers applied for their costs on the grounds that HMRC had been unreasonable.
They succeeded and HMRC walked away with a hard slap on the wrist.
Leave a comment: