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Should I Stay or Should I GLO Now?

Hartley Foster Head of Tax Litigation DLA Piper Rudnick Gray Cary UK LLP reports on Autologic Holdings plc & Others v Her Majesty's Commissioners of Inland Revenue
'If I GLO there will be trouble and if I stay it will be double. So come on and let me know. This indecision's bugging me' is with due apologies to the Clash a concise way of analysing the consequences of the decision of the House of Lords in Autologic Holdings plc & Others v Commissioners of Inland Revenue [2005] UKHL 54 that was released on 28 July 2005. A more detailed analysis follows below.
The Background To Autologic

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