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Amusing (rare) tax avoidance related partial win

https://www.bailii.org/ew/cases/EWHC/Ch/2021/142.html

Didn't find your answer?

See para 61. The judge was clearly pretty unimpressed with the liquidator's contradictory claims and rightly so.

https://www.bailii.org/ew/cases/EWHC/Ch/2021/142.html

HMRC clearly messed up here per paras 82 & 99. I like para 90.

Well done to the taxpayer's "specialist" tax counsel, who has clearly done a good job here up against a specialist top insolvency QC and junior, and especially on an EBT type tax avoidance scheme. 

That despite the 20 year DA risk for the employees, but staleness should block those (SC Tooth permitting!). I doubt HMRC's "tax avoidance doesn't pay" PR department (or the liquidator) will be mentioning or otherwise publicising this case anytime soon. Rarely does HMRC receive such a severe spanking these days on a tax avoidance case.

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