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This publication is available at https://www.gov.uk/government/publications/tax-avoidance-litigation-decisions/tax-avoidance-litigation-decisions-2016-to-2017
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 2016 to 2017.
*Mixed result – the outcome found partially in favour of HMRC across a number of points under consideration
**The Court of Appeal allowed HMRC’s appeal against the Upper Tribunal’s decision by consent. No judgment was published