HM Revenue and Customs is claiming "major legal victories" over corporate tax avoidance schemes after three rulings found in its favour.

The successes mean over £100 million of tax has been protected, the body said. These include a Court of Appeal win concerning an avoidance scheme used by a number of large businesses. The lead case was Vocalspruce Limited, and there were 43 follower cases – a combined total of £85.4 million of tax was at stake. A number of other users of the scheme have already settled with HMRC, protecting a further £65.7 million.

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An Upper Tribunal ruling in a case involving Fidex Ltd, a subsidiary of the global banking group BNP Paribas – involved £17.2 million in tax.
In the third case, a First-Tier Tribunal found for HMRC against an avoidance scheme used by one of the UK's biggest waste management companies, Biffa Group. Biffa's case, along with two other cases on use of the same scheme, involved around £15 million of tax.
More than £16 million had already been settled by other users of the scheme ahead of the litigation.
Financial Secretary to the Treasury David Gauke said: "The message coming out of these cases is clear – entering into a tax avoidance scheme can be complex, expensive and cause extensive reputational damage for the companies involved.
"Anyone who's already using a scheme, or considering joining one, should think long and hard about the consequences of trying to avoid paying the tax that is due."
Jennie Granger, director general of enforcement and compliance at HMRC, said: "All three of these substantial and significant judgments further vindicate our strong stance against tax avoidance – we won't hesitate to litigate if a satisfactory settlement can't be reached through discussion."
"In the case of the scheme used by Vocalspruce, our position has now been backed by two tribunals and the Court of Appeal, adding to our already strong record which sees us win 80% of cases we litigate."

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