Tax avoidance litigation decisions 2022 to 2023
Updated 17 July 2023
© Crown copyright 2023
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This publication is available at https://www.gov.uk/government/publications/tax-avoidance-litigation-decisions/tax-avoidance-litigation-decisions-2022-to-2023
This is a list of litigation decisions where HM Revenue and Customs (HMRC) considered tax avoidance was involved and a decision was received during 2022 to 2023. Some decisions may be subject to further appeal.
The decisions are split between cases where the substantive issue considered was tax avoidance, those which relate to procedural rules that have a wider application to other avoidance cases and those which relate to the Disclosure of Tax Avoidance Schemes (DOTAS) legislation.
The list also includes judicial reviews of substantive administrative actions linked to anti-avoidance legislation.
Decisions about procedural rules and judicial reviews that do not have wider significance for other avoidance cases are not included.
1. Substantive cases
2. Procedural cases
| Case name | Decision date | HMRC outcome |
|---|---|---|
| Sweby | 6 April 2022 | Loss |
| Fox | 14 April 2022 | Win |
| Stockler | 19 April 2022 | Win |
| Andreae | 21 April 2022 | Loss |
| Whispering Smith Ltd | 23 May 2022 | Part-win[footnote 3] |
| One Call Insurance Services Limited | 9 June 2022 | Win |
| Ingenious Games LLP and others | 19 July 2022 | Win |
| Williams | 11 August 2022 | Win |
| G C Field & Son Ltd and others | 1 September 2022 | Loss |
| Wilby | 08 September 2022 | Win |
| Kondrat-Wilk | 14 September 2022 | Win[footnote 4] |
| Evans | 06 December 2022 | Win[footnote 4] |
| Lambourne | 8 December 2022 | Win[footnote 4] |
| Asset House Piccadilly Limited | 10 March 2023 | Win[footnote 4] |
| Redmount Trust Company Limited | 16 March 2023 | Win[footnote 2] |
| Mediability Limited | 28 March 2023 | Win[footnote 4] |
3. Disclosure of Tax Avoidance Schemes (DOTAS)
| Case name | Decision date | HMRC outcome |
|---|---|---|
| AML Tax (UK) Limited and Denmedical UK Limited | 29 April 2022 | Win |
| Smartpay Limited (incorporated in the UK) and Smartpay Limited (incorporated in the Isle of Man) | 3 May 2022 | Win |
| Tailored UK Services Limited (in Liquidation) | 6 May 2022 | Win |
| Hyrax Resourcing Limited | 13 July 2022 | Win |
| Dark Blue Umbrella Limited | 5 December 2022 | Win |
| Root2 Tax Limited | 20 December 2022 | Loss |
| Hamilton Bradbury Ltd (in liquidation) | 2 February 2023 | Win |
4. Judicial review
| Case name | Decision date | HMRC outcome |
|---|---|---|
| Hoey and others | 13 May 2022 | Win[footnote 1] |
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This decision includes significant substantive and procedural aspects. ↩ ↩2
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Partial win: decision where substantive elements of HMRC’s case succeeded ↩
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This is a strike out decision. The court has the power to strike out (ie dismiss) either party’s entire statement of case (what occurred here) or parts of it. A strike out, depending on which parts are struck out from the statement of case, can end the claim. ↩ ↩2 ↩3 ↩4 ↩5