Corporate report

Tax avoidance litigation decisions

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

• From: HM Revenue & Customs
• Published: 14 July 2016
• Last updated: 30 July 2024 — See all updates

Documents

Tax avoidance litigation decisions 2023 to 2024

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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.

Published 14 July 2016
Last updated 30 July 2024 + show all updates

1. 30 July 2024

   Published tax avoidance litigation decisions for tax year 2023 to 2024, and removed tax avoidance litigation decisions for tax year 2022 to 2023.

2. 17 July 2023

   Published HMRC litigation decisions for tax year 2022 to 2023, and archived 2021 to 2022 edition.

3. 18 July 2022

   Published tax avoidance litigation decisions from 2021 to 2022 and archived previous years' publications.

4. 4 November 2021

   Added tax avoidance litigation decisions for 2020 to 2021.

5. 5 November 2020

   Added tax avoidance litigation decisions for 2019 to 2020.

6. 18 July 2019

   Added tax avoidance litigation decisions for 2018 to 2019.

7. 12 July 2018

   Published tax avoidance litigation decisions for 2017 to 2018.

8. 21 August 2017

   Published Tax avoidance litigation decisions 2016 to 2017

9. 14 July 2016

   First published.