HMRC have published their tax avoidance litigation decision results for 2017 to 2018 which show 23 cases won by HMRC, none lost and one mixed result.

The cases range from IR35 to employee benefit trusts, various other disguised remuneration schemes, film partnerships, capital allowance schemes, tax on QCBs, capital loss schemes and offshore avoidance schemes, and include:

The case which resulted in a draw, relating to a well-known capital loss scheme, was decided on the basis that whilst the capital loss was denied, the taxpayer did not also suffer income tax on the same amount.

What is surprising here is not the results but the low number of avoidance cases which were heard by the courts, at twenty-four in one year that is just two per month.

External Link:

Tax Avoidance Litigation Decisions


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