Court of Appeal upholds UT decision on consortium relief anti-avoidance provisions

Jonathan Peacock 11 New Square

The Court of Appeal has handed down its decision in Eastern Power Networks upholding the UT’s analysis of the consortium relief anti-avoidance provisions, meaning HMRC can continue their enquiries. The Court of Appeal also called into question the use and procedure of applying for closure notices.


Jonathan Peacock QC and Sarah Black acted for Eastern Power Networks.