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The End Of An Era?

Stephen Edge, Slaughter and May, provides us with his reflections on Mawson and Scottish Provident

 
Stephen Edge Slaughter and May provides us with his reflections on Mawson and Scottish Provident
 
Last week's good and helpful article by Nigel Doran and Andrew Loan (BMBF/SPI 17 January 2005 Issue No 772) concludes on the basis that we have come full circle on Ramsay albeit that the High Court decision in Campbell will show whether or not we are about to embark on a new fiscal motive adventure.
 
Certainly the days of judge-made law and an attempt to draw lines between tax evasion unacceptable tax avoidance and acceptable tax avoidance have been firmly put behind us by a sensible and clearly expressed decision in

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