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Corporate report

Tax avoidance litigation decisions

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

Updates to this page

From:
HM Revenue & Customs
Published:
14 July 2016
Last updated:
17 July 2025
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  1. Published tax avoidance litigation decisions for tax year 2024 to 2025, and removed tax avoidance litigation decisions for tax year 2023 to 2024.

  2. Published tax avoidance litigation decisions for tax year 2023 to 2024, and removed tax avoidance litigation decisions for tax year 2022 to 2023.

  3. Published HMRC litigation decisions for tax year 2022 to 2023, and archived 2021 to 2022 edition.

  4. Published tax avoidance litigation decisions from 2021 to 2022 and archived previous years' publications.

  5. Added tax avoidance litigation decisions for 2020 to 2021.

  6. Added tax avoidance litigation decisions for 2019 to 2020.

  7. Added tax avoidance litigation decisions for 2018 to 2019.

  8. Published tax avoidance litigation decisions for 2017 to 2018.

  9. Published Tax avoidance litigation decisions 2016 to 2017

  10. First published.

Documents

Tax avoidance litigation decisions 2024 to 2025

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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.

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