| Abstract: | At the first residential conference of the Institute for Fiscal Studies, which was held at St. Edmund Hall, Oxford, in September 1983, Mr Stewart Bates, QC, spoke on the implications of the decision of the House of Lords in the case of W. T. Ramsay Ltd v CIR. A report of those proceedings was held over until the decision of the House of Lords in the case of Furniss, v Dawson was known. The following report is based upon Mr Bates' address and the comments of Mr Stephen Oliver, QC, Mr John Avery Jones and Mr Adrian Shipwright who spoke at a lunchtime seminar convened by the IFS on 9 March 1984 to consider the decision in Furniss v Dawson. This report does not reflect the opinions of the IFS, which has no corporate views. |
