A recent case highlights the importance of meticulous implementation when tax planning.
Cases in bold have further reading - click to view related articles.
- Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)  EWCA Civ 1853;  UKHL 51
- Furniss v Dawson  UKHL 4
- Inland Revenue v Scottish Provident Institution  UKHL 52
- Trustees of the Morrison 2002 Maintenance Trust v HMRC  UKFTT 250 (TC)
- UBS v HMRC  EWCA Civ 452;  UKSC 13