The WLR Daily case summaries
[2019] WLR (D) 250
Court of Appeal
Regina (Haworth) v Revenue and Customs Commissioners
[2019] EWCA Civ 747
Gross, Newey LJJ, Sir Timothy Lloyd
2019 April 2, 3; May 1
Revenue— Tax avoidance— Follower notice— Revenue giving follower notice to taxpayer following judicial ruling declaring similar scheme unsuccessful— Revenue asserting ruling relevant to taxpayer’s arrangements— Whether notice valid— Whether ruling “relevant”— Whether applying “principles laid down, or reasoning given” in earlier ruling “would” deny asserted advantage—
Finance Act 2014 (c 26), s 205(3)(b)