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- Heading
- Introduction
- Relevant law
- The FTT’s decision
- HMRC’s appeal on the application of the Ablessio principle
- Relevant CJEU case law about abuse: Halifax and Kittel
- The decision in Ablessio etc
- Domestic authorities
- Discussion
- Ground 1: adequacy of the pleading by HMRC
- The Lead Appellants’ case
- HMRC’s pleading
- No plea of identity of perpetrator
- Was a plea or a finding of identity of perpetrator necessary?
- Ground 2: the FTT’s finding of fraud without naming anyone
- Conclusions