Hancock v Commissioners for HMRC [2019] UKSC 24

Tax avoidance must be the bane of any legislation drafter's life. As soon as you produce even one provision there are already hundreds of tax lawyers and accountants poring over it to try and find loopholes. In this case we look at a loophole that appears to have existed in plain sight for a number of years but now the Supreme Court has to decide whether to follow the law or look behind it to the actual intention of Parliament. Music from bensound.com