Stephen Oliver QC

Decision released 11 October 2005

Procedure – Lead case directions – Special Commissioners (Jurisdiction and Procedure) Regulations 1994, reg. 7A


In the first application of its kind, the presiding special commissioner designated a lead case and gave directions under reg. 7A of the Special Commissioners (Jurisdiction and Procedure) Regulations 1994 (‘the 1994 regulations’) for the efficient disposal of a large number of cases involving the provision of bonuses to directors or employees in the form of antique gold coins located offshore.


Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.