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Right versus rights
Key points
- HMRC’s victory in RFC 2012 plc (in liquidation) (formerly The Rangers Football Club plc) v Advocate General for Scotland.
- Loan charge gives HMRC another opportunity to collect tax for years back to 1999-2000.
- Loan arrangements were not used mainly by intentional tax avoiders.
- Importance and history of statutory time limits.
Thirty years ago I was studying mathematics at university. Part of the beauty of the subject is the clear distinction between right and wrong (in the factual or logical sense). There is no middle ground. As aesthetically pleasing as the mathematical world is there are undoubtedly limitations in this binary way of thinking when it comes to real life where a more nuanced approach is usually appropriate. This is typified by the concept of justice often portrayed with scales representing the ...
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