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Published online by Cambridge University Press: 17 November 2017
When the law is confusing, when the efforts of HM Revenue & Customs (“HMRC”) seem ineffective and when an impecunious state needs higher tax yields, what better time could there be for the Supreme Court to invoke the populist battle cry “tax avoidance” and to head for the “right” decision? Perhaps, it is respectfully suggested, when the (reasoning) means can justify the (judgmental) ends.