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Tax avoidance litigation decisions (5 November 2020)

 

 

 

 

 

Corporate report

Tax avoidance litigation decisions

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

Published 14 July 2016
Last updated 5 November 2020 — see all updates

From:

HM Revenue & Customs

Documents

Tax avoidance litigation decisions 2019 to 2020

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Tax avoidance litigation decisions - 2018 to 2019

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Tax avoidance litigation decisions - 2017 to 2018

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Details

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 5 November 2020 + show all updates


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