West v Trennery: the flip-flop flips back
| Category | Technical Articles |
| Author | Technical Department |
Article by Keith Gordon, barrister, chartered accountant and tax adviser. This article appeared in the April 2005 issue of Tax Adviser. This latest judgment of the House of Lords concerns the scheme, known as the flip-flop scheme, which was popular during the late 1990s, but blocked by legislation in FA 2000.
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