Corporate report

Tax avoidance litigation decisions

Litigation decisions where HM Revenue and Customs considered tax avoidance was involved.

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Tax avoidance involves trying to use the tax system to gain an advantage that Parliament never intended. It often involves contrived, artificial transactions that serve little or no purpose other than to produce this advantage.

This report lists litigation decisions where HMRC considered tax avoidance was involved.

Published 14 July 2016
Last updated 12 July 2018 + show all updates
  1. Published tax avoidance litigation decisions for 2017 to 2018.
  2. Published Tax avoidance litigation decisions 2016 to 2017
  3. First published.