On 12 February 2015 the Court of Appeal handed down his Judgment in Investment Trust Companies (in liquidation) v HMRC  EWCA Civ 82. The Court delivered a unanimous judgment upholding the March 2012 decision of Henderson J in some respects and overturning it in others.
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Andrew Macnab and George Peretz (instructed by the Solicitor for HM Revenue & Customs) acted for the Commissioners
The comments made in this case note are wholly personal and do not reflect the views of any other members of Monckton Chambers, its tenants or clients.
This case note was first featured in the April 2015 issue of De Voil.