Rory Mullan successfully represented the Andrey Badzyan as an interested party before the FTT in the appeal of HFFX LLP. The FTT accepted that income of the LLP should not be allocated to Mr Badzyan who was otherwise facing a charge in respect of sums which he never received nor benefitted from.
The judgment can be found here: HFFX LLP & Ors v HMRC [2021] UKFTT 36 (TC) (TC08023)
