Recent tax cases – a purpose or not a purpose?
Recent tax cases – a purpose or not a purpose? https://juppconsulting.co.uk/wp-content/themes/blade/images/empty/thumbnail.jpg 150 150 AJ https://secure.gravatar.com/avatar/663327b193e938efd7fe7a7a9c48e50b24d417f776754fc84d108d0dc90d1a67?s=96&d=mm&r=gI was recently reflecting on a number of recent tax cases that have been through the courts. The term “purposive” has come into the English language (well, certainly that used by tax practitioners) in recent years. Put simply, it means the movement in recent years by the courts to look at the purposes behind a…
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