A brief overview of the recent judgment in the case of The executors of L Elborne deceased and others v HMRC [2025] UKUT 59 (TCC), where the UT set aside the FTT’s judgment and decided that, to put it simply, the ‘home loan scheme/double trust scheme’ was effective.
Click the link below to view the complete article.
https://www.taxjournal.com/articles/home-loan-schemes-lessons-from-elborne-
