R (Derry) v Commissioners for HMRC [2019] UKSC 19

What happens when a tax avoidance scheme runs a little too closely to what is within the bounds of the law? For Mr Derry this meant an unwelcome investigation from HMRC and a bill for almost £100,000. In this case we examine the judicial review of that decision and consider how the courts should account for tax avoidance schemes when it comes to statutory interpretation. Music from bensound.com