United Kingdom : the House of Lords and tax avoidance - Scottish Provident and BMBF

This article considers two recent tax avoidance decisions of the UK House of Lords. In Scottish Provident, the House of Lords held in favour of the Inland Revenue and, in Barclays Mercantile Business Finance Limited, in favour of the taxpayer. The House of Lords' application of the law to the facts was quite different in the two cases, which is extraordinary, considering that the decisions were rendered by the same judges at the same time.