No mistake where ‘deliberately chose to implement what they knew to be a tax avoidance scheme [with] … a risk of failure’: https://caselaw.nationalarchives.gov.uk/ewca/civ/2023/534
No mistake where ‘deliberately chose to implement what they knew to be a tax avoidance scheme [with] … a risk of failure’: https://caselaw.nationalarchives.gov.uk/ewca/civ/2023/534