Wams Tax Ltd
Well it seems that 3 Court of Session judges have agreed with HMRC that their " employment EBTs" didnt work for avoiding tax. Reading the case it seems that they oreferred the substance over the form view . There must be a suspicion that the decision is appealable and we will have to wait and see if Sir David will get to take it to the Supreme Court of Justice.
Guess what - looks like HMRC will be issuing a spate of APNs for their stock of unsettled EVT cases.
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17 Gilcomstoun Land, (National Coverage, From base in Gilcomstoun Land),UK
Aberdeen, Aberdeenshire, AB10 1TA,UK
Main: 07751720507Fax: 01224 658962
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