In July’s Tax Bulletin, Peter Vaines sounds a note of caution concerning the new ‘sanctionable conduct’ rules and the lack of safeguard surrounding them. He also examines a range of recent decisions: the Court of Appeal’s decision in Elborne relating to Home Loan schemes; recent cases concerning the procedure of appealing HMRC decisions; and the Upper Tribunal’s recent decision in Align Technology Switzerland on the meaning of dental prostheses.
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