Managed Service Companies: Tax Avoidance

(asked on 11th July 2019) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many tax avoidance schemes related to the use of personal service companies HMRC successfully challenged in 2018.


Answered by
Jesse Norman Portrait
Jesse Norman
This question was answered on 19th July 2019

This information is only available at disproportionate cost.

HM Revenue and Customs (HMRC) do not routinely collate the number of tax avoidance schemes related to the use of personal service companies.

HMRC publishes information regarding the number of tax avoidance cases challenged in court by taxpayers in their annual Tax Assurance Commissioner’s Report. At the same time, HMRC publish a list of tax avoidance litigation decisions handed down during the period. The Report for 2018-19 is due to be published before the summer recess.

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