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Test case
We are concerned that the article in Taxation, 25 November 2004, page 202 by Anne Redston entitled 'The Settlements Saga' asserts that the case of Jones v Garnett is a 'test case'. As far as the Inland Revenue is concerned, that has never been the case. We acknowledge that it is important, and could provide useful guidance about the working of the settlements legislation. But we never agreed, and do not accept, that it is a test case.
Paul Franklin,
Test case
We are concerned that the article in Taxation 25 November 2004 page 202 by Anne Redston entitled 'The Settlements Saga' asserts that the case of Jones v Garnett is a 'test case'. As far as the Inland Revenue is concerned that has never been the case. We acknowledge that it is important and could provide useful guidance about the working of the settlements legislation. But we never agreed and do not accept that it is a test case.
Paul Franklin
Inland Revenue Marketing & Communications.
Editorial note: The implication of this is to be found in Anne's article under the heading 'Scene 3: Reason and reality collide'. Because the case is not considered to fall within the criteria for a test case (although the expression itself is not used) set...
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