FCT v Ludekens [2013] FCAFC 100 – Taxpayers seek leave to appeal to the High Court from the decision that they were ‘promoters’ of a ‘tax exploitation scheme’ [29]

The taxpayers have applied for special leave to appeal to the High Court against the decision of the Full Federal Court in FCT v Ludekens [2013] FCAFC 100. In that case, the Full Federal Court unanimously allowed the Commissioner’s appeal and held that 2 persons were “scheme promoters” in terms of Div 290 of the TAA and therefore were liable for civil penalties.

[LTN 194, 8/10/13]