Mercury Tax Group Limited v HMRC: Difference between revisions

{{Quote|“I accept that the flaws on which HMRC rely are essentially [[formal]]. But I see nothing wrong in applying a strict test of formality to the validity of the agreements with which we are concerned in this case. Their entire ''raison d’être'' is to create - and demonstrably to create - a series of formal legal relationships: if they do not do that, they do nothing.”}}

{{sa}}

*[[Deed]] and [[simple contract]]

*[[Signed, sealed, delivered]]

{{ref}}