HMRC has published a list of the cases decided during 2016/17 in which tax avoidance was involved. It won 22 of the 26 decisions listed, losing three, with one producing a mixed result.
The three cases HMRC lost were Salinger and another [2016] UKFTT 677 (TC) (IHT and offshore trusts), Project Blue Ltd [2016] STC 2168 (SDLT avoidance scheme), and Investec Asset Finance [2016] UKFTT 356 (TC) (corporation tax and leasing partnerships). The mixed result was in Greene King plc and another [2017] STC 615 (corporation tax and loan relationships).
The overall position is similar to 2015/16, when HMRC won 23 out of 26 cases.
HMRC has published a list of the cases decided during 2016/17 in which tax avoidance was involved. It won 22 of the 26 decisions listed, losing three, with one producing a mixed result.
The three cases HMRC lost were Salinger and another [2016] UKFTT 677 (TC) (IHT and offshore trusts), Project Blue Ltd [2016] STC 2168 (SDLT avoidance scheme), and Investec Asset Finance [2016] UKFTT 356 (TC) (corporation tax and leasing partnerships). The mixed result was in Greene King plc and another [2017] STC 615 (corporation tax and loan relationships).
The overall position is similar to 2015/16, when HMRC won 23 out of 26 cases.
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