Joseph Adunse: Unpicking the Raymond Tooth Supreme Court ruling

There are many tax cases that go through the various levels of the British judicial system, but few go as far as the Supreme Court. The case between HM Revenue & Customs and Raymond Tooth is among the rarities. The facts of the case are complicated but, broadly, Mr Tooth entered into a tax avoidance scheme - the intended result of which was to give him an employment income loss. The loss was to be used in the tax year prior to that in which it was said to have occurred. In an unforeseen circumstance, deficiencies with Mr Tooth's tax return software meant the loss could not be included in...