Tax avoidance litigation decisions 2023 to 2024
Updated 30 July 2024
© Crown copyright 2024
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This publication is available at https://www.gov.uk/government/publications/tax-avoidance-litigation-decisions/tax-avoidance-litigation-decisions-2023-to-2024
This is a list of litigation decisions where HM Revenue and Customs (HMRC) considered tax avoidance was involved and a decision was received during 2023 to 2024. 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 includes decisions specifically related to HMRC’s ongoing activity to name tax avoidance schemes, promoters and enablers. This is the only section which includes published court decisions on whether to grant permission for a judicial review challenge to proceed to a full hearing
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 |
|---|---|---|
| David | 6 April 2023 | Win |
| Muller Dairy (UK) Limited | 7 July 2023 | Win |
| Magic Carpets (Commercial) Limited | 1 August 2023 | Loss |
| Landmaster Investment Limited and Al Zoebi | 3 August 2023 | Win |
| Altunis | 15 August 2023 | Part-win[footnote 1] |
| Henley | 17 August 2023 | Win |
| Brosch and others | 31 October 2023 | Win |
| Higgs and others | 13 December 2023 | Win |
| Rakshit and others | 15 December 2023 | Win |
| Delphi Derivatives Limited | 21 December 2023 | Win |
| Wardrop | 28 February 2024 | Win |
| Barklem | 22 March 2024 | Win |
3. Disclosure of Tax Avoidance Schemes (DOTAS)
| Case name | Decision date | HMRC outcome |
|---|---|---|
| Alpha Republic Limited[footnote 2] | 5 September 2023 | Win |
| Greenwich Contracts Limited | 12 October 2023 | Win |
| IPS Progression Limited | 12 February 2024 | Win |
| Oculus Limited[footnote 2] | 27 March 2024 | Win |
4. Judicial review
| Case name | Decision date | HMRC outcome |
|---|---|---|
| Refinitiv Limited and others | 20 October 2023 | Win |
5. Published decisions on permission for judicial review on publishing tax avoidance schemes, promoters, enablers and suppliers
| Case name | Decision date | HMRC outcome |
|---|---|---|
| Vision HR solutions Limited and Veqta Limited | 3 July 2023 | Win |
| Easyway Umbrella Limited | 21 December 2023 | Win |
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Partial win: decision where substantive elements of HMRC’s case succeeded ↩ ↩2
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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