In Ben Nevis (Holdings) Ltd v HMRC (and related appeals) (Ch D – 20 June) the South Africa Revenue Service (SARS) obtained judgment for more than £200m (including penalties and interest) against a company (B) which was registered in the British Virgin Islands. SARS formed the opinion that B’s assets had been transferred to another British Virgin Islands company (M) and that more than £7m of this money was held in a London bank account. SARS asked HMRC for help in recovering the amounts due in accordance with article 25A of the double tax convention between the UK and South Africa. In February 2012 HMRC and SARS obtained freezing orders against B M and a Guernsey company (H) which was the registered holder of the shares in B and M. The companies appealed contending inter alia that article 25A of the convention was ultra...