In Inland Revenue Commissions v Brebner ([1967] 2 W.L.R. 1001), the Court of Appeal considered whether a tax advantage was “one of the main objects” of entering into an arrangement:
Yn Inland Revenue Commissions v Brebner ([1967] 2 W.L.R. 1001), ystyriodd y Llys Apêl ai mantais dreth oedd "un o brif amcanion" ymrwymo mewn trefniant: