The U.K.’s tax office can’t open a discovery assessment into a celebrity divorce lawyer even though he had used a failed tax avoidance scheme, the U.K.’s Supreme Court ruled Friday.
The taxpayer, Raymond Tooth, is known as “Jaws” for his fearsome reputation in the courtroom. He has represented clients in some of the U.K.'s most-hyped divorces, including Irina Abramovich, former wife of the billionaire Chelsea football club owner Roman Abramovich.
The judgment sets an important precedent by confirming that there needs to be a statement “which, when made, was deliberately inaccurate” rather than “a deliberate statement which ...