Tax avoidance litigation decisions 2023 to 2024
Updated 30 July 2024
漏 Crown copyright 2024
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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鈥檚 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
| Case name | Decision date | HMRC outcome |
|---|---|---|
| 4 April 2023 | Win | |
| 13 April 2023 | Win | |
| 22 May 2023 | Win | |
| 26 May 2023 | Win | |
| 12 July 2023 | Win | |
| 14 July 2023 | Win | |
| 4 August 2023 | Loss | |
| 4 August 2023 | Win | |
| 7 August 2023 | Win | |
| 12 October 2023 | Win | |
| (formerly Euromoney Institutional Investor PLC) | 3 November 2023 | Loss |
| 9 November 2023 | Win | |
| 21 November 2023 | Loss | |
| 15 December 2023 | Win | |
| 16 January 2024 | Win | |
| 22 January 2024 | Win | |
| 23 January 2024 | Part-win[footnote 1] | |
| 6 February 2024 | Loss | |
| 8 February 2024 | Win | |
| 29 February 2024 | Win | |
| 4 March 2024 | Win | |
| 25 March 2024 | Loss | |
| 27 March 2024 | Win |
2. Procedural cases
| Case name | Decision date | HMRC outcome |
|---|---|---|
| David | 6 April 2023 | Win |
| 7 July 2023 | Win | |
| 1 August 2023 | Loss | |
| 3 August 2023 | Win | |
| 15 August 2023 | Part-win[footnote 1] | |
| 17 August 2023 | Win | |
| 31 October 2023 | Win | |
| 13 December 2023 | Win | |
| 15 December 2023 | Win | |
| 21 December 2023 | Win | |
| 28 February 2024 | Win | |
| 22 March 2024 | Win |
3. Disclosure of Tax Avoidance Schemes (DOTAS)
| Case name | Decision date | HMRC outcome |
|---|---|---|
| [footnote 2] | 5 September 2023 | Win |
| 12 October 2023 | Win | |
| 12 February 2024 | Win | |
| [footnote 2] | 27 March 2024 | Win |
4. Judicial review
| Case name | Decision date | HMRC outcome |
|---|---|---|
| 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 |
|---|---|---|
| 3 July 2023 | Win | |
| 21 December 2023 | Win |
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Partial win: decision where substantive elements of听HMRC鈥檚 case succeeded听鈫�听鈫�2
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This is a strike out decision. The court has the power to strike out (ie dismiss) either party鈥檚 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.听鈫�听鈫�2