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Court of Appeal backs HMRC in tax avoidance case

By Jamie Lawrence | July 18, 2012

The Court of Appeal has backed HMRC against a tax avoidance scheme operated by a large company. Image courtesy of: Jason Morrison/sxc.hu
The Court of Appeal has backed HMRC against a tax avoidance scheme operated by a large company. Image courtesy of: Jason Morrison/sxc.hu
HMRC has scored a victory against an avoidance scheme marketed by a major accountancy firm.

The Court of Appeal has unanimously rejected the taxpayer’s appeal against HMRC’s action and has refused permission for the taxpayer to appeal to the Supreme Court. The scheme was used by about 200 people who now face having to pay the tax in full, plus interest, on top of significant fees for use of the scheme itself.

Exchequer Secretary David Gauke said: “This is a great result for the country and it’s another example of HMRC taking firm action against the avoidance schemes that would otherwise deprive the UK of billions of pounds.

"HMRC has a strong track record of quickly and effectively challenging avoidance through the courts, and anyone thinking of using such a scheme needs to carefully consider that.

“When millions of hard working families are playing by the rules, paying what they have to, we will not put up with the use of cleverly structured schemes designed purely to get around the rules.

“I hope that real lessons are learnt from the Court of Appeal’s decision.”

HMRC has increasingly targeted firms avoiding tax in UK jurisdictions; those investigated and shown to have taken part in such schemes often suffer significant financial and reputational damage as a result.

Companies employing accountants to manage their affairs must remain aware of how their money is being handled at all times.

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