David Benson and others v The Commissioners for His Majesty’s Revenue and Customs [2026] UKUT 00391 (TCC)
Upper Tribunal Tax and Chancery decision of JUDGE VIMAL TILAKAPALA on 13 October 2026
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The Applicants are lead appellants in a group of appeals concerning participation in a contractor loan scheme known as the “Rathowen Scheme” and the tax treatment of amounts received by them under that scheme.