Jonathan Levy Partner Levy Watters asks following the Dextra Accessories Ltd case whether anything has really changed. Jonathan has acted for the appellants throughout working with Ernst & Young
On 7 July this year the House of Lords gave judgment in MacDonald v Dextra Accessories Ltd and others. I have been involved with the case since the beginning before the Special Commissioners which now seems a long time ago as the Commissioners heard the case in July 2002. This article analyses the decision of the House of Lords and seeks to examine its impact in the wider setting of the debate on tax avoidance particularly in the context of the new HMRC. Clearly there are also important issues regarding the application of the Dextra...
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Jonathan Levy Partner Levy Watters asks following the Dextra Accessories Ltd case whether anything has really changed. Jonathan has acted for the appellants throughout working with Ernst & Young
On 7 July this year the House of Lords gave judgment in MacDonald v Dextra Accessories Ltd and others. I have been involved with the case since the beginning before the Special Commissioners which now seems a long time ago as the Commissioners heard the case in July 2002. This article analyses the decision of the House of Lords and seeks to examine its impact in the wider setting of the debate on tax avoidance particularly in the context of the new HMRC. Clearly there are also important issues regarding the application of the Dextra...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
