The latest edition of Patrick Way QC’s Tax Brief is now available here, providing, as always, a stimulating and thought provoking read with plenty to encourage discussion and debate as well as insightful direction for the busy practitioner. If you would like to receive a regular edition direct to your inbox, please subscribe on our Resources page.
This edition considers the lessons to draw from the Fisher, Davies and Rialas cases. It provides practical guidance on how to deal with the COP 9 process and analyses the reasons for the taxpayer’s success in another IR35 case; this time involving football referees. In this edition’s Counsel’s Opinion., Mr Way reflects on why it seems that in tax avoidance cases the rule of law does not apply to a large extent and whether it is time for further clarification. There is a Victor Meldrew moment in relation to the confusion between “alternate” and “alternative”. And Finally Mr Way has a look at the “beyond reasonable doubt” test which applies rarely in tax cases but which has been the subject of commentary elsewhere and some amusing letters in The Times.