Supreme Court upholds quashing of follower notice (Haworth v HMRC)

Published on: 02 July 2021

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Specialist Tax Regulatory Materials

Article summary

The Supreme Court has unanimously dismissed the appeal of HM Revenue and Customs (HMRC) and upheld the decision of the Court of Appeal to quash the follower notice handed to Mr Haworth during 2016 with regards to the ‘round the world’ arrangements he entered into for his 2000–01 tax return. Adam Craggs and Constantine Christofi, partner and senior associate respectively at RPC, and Andrew Hubbard, editor-in-chief of Taxation at ��Ƶ comment on the judgment.

Jurisdiction(s): England, Northern Ireland and Wales

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