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With The Best Of (Subjective) Intentions: The FTT's Decision In Osmond
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The FTT's recent decision in the case of Osmond and ors v HMRC [2024] UKFTT 00378 (TC) is a noteworthy addition to the ongoing debate on what is an "unallowable purpose" in entering into a transaction which results in a tax benefit.

Macfarlanes LLP
