The Weekly Law Reports
[2019] 1 WLR 4708
Court of Appeal
*Regina (Haworth) v Revenue and Customs Commissioners
[2019] EWCA Civ 747
2019 April 2,
3;
May 1
May 1
Gross, Newey LJJ, Sir Timothy Lloyd
Revenue— Tax avoidance— Follower notice— Taxpayer entering into tax arrangements to avoid liability to capital gains tax— Revenue giving follower notice to taxpayer following judicial ruling regarding similar tax arrangements— Whether ruling relevant to taxpayer’s tax arrangements— Whether application of “principles laid down, or reasoning given” in ruling “would” deny tax advantage asserted by taxpayer—
Finance Act 2014 (c 26), ss 204, 205(3)(b)