Corporate report
Litigation decisions where HM Revenue and Customs considered tax avoidance was involved.
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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.
Lists of litigation decisions from previous years are available from The National Archives website:
Published 14 July 2016
Last updated 17 July 2023 + show all updates
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