Between March 2010 and April 2014, decisions were handed down by the courts and tribunals in 124 tax avoidance cases litigated by HM Revenue and Customs (HMRC). HMRC was successful in winning all or some points in 101of these. Many of these cases involved several taxpayers, and concerned marketed avoidance schemes used by many more. The following table sets out the number of litigation cases that have been decided upon and the number of cases where HMRC has been successful on some or all points in the years 2010/11 to 2013/14. A similar analysis has not been made for 2009/10.
Decisions in avoidance cases
Successes for HMRC