When will an NNDR tax avoidance scheme be subject to a successful challenge? Nicholas Trompeter examines a case that sheds light on the points considered
Cases in bold have further reading - click to view related articles.
- Brown v City of London Corporation  1 WLR 1070
- MacNiven (HM Inspector of Taxes) v Westmoreland Investments Ltd  UKHL 6
- Rossendale Borough Council v Hurstwood Properties (A) Ltd & ors  EWCA Civ 364
- Snook v London and West Riding Investments Ltd  2 QB 786
- WT Ramsay Ltd v Inland Revenue Commissioners  UKHL 1