In the case of Dennis Karl Horner v Trisha Anastasia Allison (formerly known as Anastasia St Raphael ) Adrian Ross  EWHC 3626 (QB) a film scheme promoter was found guilty of deceit and ordered to pay damages to her accountant client.
Dennis Horner was a managing director of Atos KPMG Consulting Limited and he was seduced by the prospect of avoiding income tax by investing in a film scheme. Inducement to invest followed a presentation by Trisha Allison, who then went by the name of Anastasia St Raphael and her associate Adrian Ross. Claims were made that the scheme had been approved by HMRC and accountants BDO. It transpired that no approval was given, because no approval is possible. The nature of HMRC's Dislosure Of Tax Avoidance Scheme regime is that HMRC accepts returns which carry a scheme reference number but “check’s later”.
HMRC subsequently disallowed the tax refund claimed together with fees paid to the promoters.