David Gauke: holding answer 13 December 2012 From 2004 to 2012 there were over 650 decisions in UK tax cases in the Upper Tribunal (previously High Court) and above covering both avoidance and non avoidance cases. About 100 of these cases arose from corporation tax disputes. Overall HMRC won about two thirds of these cases. The classification of a case as tax avoidance involves an element of...
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