Corporate report

Tax avoidance litigation decisions - 2015 to 2016

Published 14 July 2016

This is a list of litigation decisions where HM Revenue and Customs (HMRC) considered tax avoidance was involved and a decision was received in the tax year 2015 to 2016.

Case Name Date of decision HMRC outcome
Next Brand Limited 23 Apr 2015 Won
Samarkand Film Partnership No 3 / Proteus Film Partnership No 1 & Others 29 Apr 2015 Won
Foulser / Foulser 30 Apr 2015 Won
Cater Allen International Limited / Abbey National Treasury Services Plc 28 May 2015 Won
Newey T/A Ocean Finance 2 Jun 2015 Lost
Pendragon Plc & Others 10 Jun 2015 Won
P&O Steam Navigation Company 19 Jun 15 Won
The Brain Disorders Research Limited Partnership / Hockin 2 Jul 15 Won
Abbey National Treasury Services Plc 14 Jul 2015 Won
Reed Employment Plc & Ors 28 Jul 2015 Won
Massey – T/A Hilden Park Partnership /Hilden Park LLP 28 Jul 2015 Won
GDF Suez Teeside Ltd (formerly Teeside Power Limited) 11 Aug 2015 Won
Lloyds Bank Leasing (No1) Limited 14 Aug 2015 Won
Degorce 24 Aug 2015 Won
Huitson 3 Sep 2015 Won
J H Donald (Darvel) Ltd & Others 5 Oct 2015 Won
Bowring 12 Oct 2015 Lost
Murray Group Holdings Ltd / Murray Group Management Ltd & Others 4 Nov 2015 Won
DPAS Ltd 5 Nov 2015 Mixed*
Travel Document Service / Ladbroke Group International 19 Nov 2015 Won
Ardmore Construction Ltd / Perrin 20 Nov 2015 Won
De Silva / Dokelman 2 Feb 2016 Won
Stagecoach Group Plc / Stagecoach Holdings Limited 10 Feb 2016 Won
Hancock / Hancock 18 Feb 2016 Won
Executors of W Connell 3 Mar 2016 Won
UBS AG / Deutsche Bank (DB) Group Services (UK) Ltd 9 Mar 2016 Won

*Mixed result – the outcome found partially in favour of HMRC across a number of points under consideration