The High Court decision in Van Der Merwe to set aside a transaction where there was a genuine taxpayer mistake illustrates the general willingness of the courts to achieve what may be seen as a fair outcome. The Supreme Court’s decision to refuse the taxpayer permission to appeal in the Eclipse case, and the recent tribunal decision in Morrison Trustees, illustrate that the courts and tribunals will often side with HMRC on challenges to tax avoidance schemes. Johnstone and others is a reminder that any appeal against a tax assessment must be backed up with substance. And, finally, in Bubb, there is a ticking off for HMRC in support of a well-intentioned taxpayer.
