The mob on here who take the moral highground are, in my opinion, missing an important point that these schemes were promoted by fellow members of our profession. For us to turn around and tell them they are culpable is baseless in many situations. I appreciate that many users of these schemes went in with their eyes open and perhaps for them they deserve the loan charge. For others, however, they did what their advisor suggested because the advisor is the trusted expert. I think about a number of my clients who would quite happily sell a kidney if I suggested there was a tax saving to be made. I think to judge the unwary as if they are the morally repugnant is unfair.
HMRC are notorious for publishing spurious claims about their tribunal prowess. Has it ever occurred to you HOW cases reach tribunal? HMRC pick which ones to fight and which ones to sit on, the latter in the hope they will get blanket legislation through parliament that allows them to circumvent due process (first with APRs, and now with the loan charge).
95% of them fail
99% of statistics are made up, yours included.