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HMRC wins bulk of tax avoidance challenges but loses IHT case

By Mark Battersby, 25 Aug 17

HM Revenue & Customs claims that of the 26 litigation decisions in 2016/17 where tax avoidance was involved, 22 of them (86%) went in its favour.

HM Revenue & Customs claims that of the 26 litigation decisions in 2016/17 where tax avoidance was involved, 22 of them (86%) went in its favour.

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.

  • Morrison 2002 Maintenance Trust, The Trustees & Others 13/04/2016 Won
  • Clavis Liberty Fund 1 LP 18/04/2016 Won
  • Fidex Ltd 21/04/2016 Won
  • Five cases (Costelloe Business Services Ltd) 21/04/2016 Won
  • Bristol & West PLC 27/04/2016 Won
  • University of Huddersfield Higher Education Corporation 12/05/2016 Won
  • Peninsular & Oriental Steam Navigation Company 20/05/2016 Won
  • Investec Asset Finance PLC/ Investec Bank PLC 24/05/2016 Lost
  • Project Blue Limited (formerly Project Blue (Guernsey) Limited) 26/05/2016 Lost
  • Pattullo 14/06/2016 Won
  • Onzetsn Ltd (formerly Tower Radio Ltd) & Total Property Support Services Ltd 27/06/2016 Won**
  • Cyclops Electronics Limited / Graceland Fixing Limited 12/07/2016 Won
  • Greene King PLC / Greene King Acquisitions Ltd 27/07/2016 Mixed*
  • The Union Castle Mail Steamship Company Limited 27/07/2016 Won
  • Ingenious Games LLP & Others 02/08/2016 Won
  • Acornwood LLP and Others (Icebreaker LLPs) 04/08/2016 Won
  • Chappell 04/08/2016 Won
  • Anderson 10/08/2016 Won
  • Salinger / Kirby 11/10/2016 Lost
  • Atherton 16/12/2016 Won
  • Crest Nicholson Operations Ltd, Crest Nicholson (South East) Ltd, Crest Nicholson (Wainscott)  01/02/2017 Won
  • Travel Document Service / Ladbroke Group International 07/02/2017 Won
  • GDF Suez Teesside Limited 17/02/2017 Won
  • Samarkand Film Partnership No 3 & Others 24/02/2017 Won
  • Alway Sheet Metal / Praze Consultants Limited / J C McCahill Limited 24/02/2017 Won
  • Seven Individuals (Icebreaker LLPs) 31/03/2017 Won

Pages: Page 1, Page 2

Tags: HMRC | Tax Avoidance

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International Adviser covers the global intermediary market that uses cross-border insurance, investments, banking and pension products on behalf of their high-net-worth clients. No news, articles or content may be reproduced in part or in full without express permission of International Adviser.