Impact of the Uber decision on the intention

Impact of the Uber decision on the intentions of the parties

They still had before them the idol... They still knelt down and worshipped it but they concealed under their cloaks a secret weapon. They used it to stab the idol in the back.’ (Lord Denning Master of the Rolls George Mithcell (Chesterhall) Ltd v Finney Lock Seeds Ltd [1982] EWCA Civ 5).

So long as there has been a difference in the tax treatment between alternative states there have been people striving to be one rather than the other. In many cases this is a simple and pragmatic choice and even HMRC accepts that – generally – one may organise one’s affairs so as to minimise one’s tax liabilities.

In other cases individuals may choose a model which may be less attractive for tax purposes because...