HMRC has won its tenth successive case against tax avoidance schemes promoted by NT Advisors.

This means that HMRC’s court successes against the promoter have now protected £916 million in tax. Previous victories include the defeat of the controversial Working Wheels scheme, where participants claimed to be second-hand car dealers.

The Court of Appeal has ruled that NT Advisors’ latest scheme consists of a series of circular payments designed purely to generate tax deductions with no genuine commercial purpose. No tax relief is therefore due.

The latest ruling covers 304 users and will protect &pou...