All pretty unsurprising but there is some interesting case law analysis.
http://financeandtax.decisions.tribunals.gov.uk/judgmentfiles/j11458/TC0...
Also it's an unusual case of a tax planner's failed scheme being used themselves (Rex Bretten QC was another one, as well as recent SDLT case). Nonetheless, per paras 67 & 120 they did pretty well out of this scheme (but presumably they will be a bit less rich now, since P7A applies, which I believe has the rather nasty effect of causing the s222 charge and PAYE/NIC to be collectible from the employee, assuming the relevant assessments etc. are in time, although if it's only collectible from the employer (per the s 62 priorty rule https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim45735 ) they may be OK).
The scheme's main & obvious flaw is its total non-commerciality (from the employer's point of view - except to benefit the relevant employee) as pointed out at para 257.
See also: https://www.accountancydaily.co/class-action-over-alchemy-avoidance-sche...