R Root2 Tax Ltd v First-Tier Tribunal (Tax Chamber)

Core Citations

REFERS TO

• R (on the Application of Cart) v Upper Tribunal [Sup Ct]

DISTINGUISHES

• Abbott v Philbin (Inspector of Taxes)

CONSIDERS

• The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006
• Supreme Court (now known as Senior Courts) Act 1981

This document cites

• Abbott v Philbin (Inspector of Taxes)
• R (on the Application of Cart) v Upper Tribunal [Sup Ct]