Revenue and Customs Commissioners v Purity Ltd [2025] EWHC 3401 (Ch)

Jaysen Sharpe of Gatehouse Chambers reveals that in the High Court made the first compulsory winding up order under section 85 of the Finance Act 2022, confirming that a promoter of tax avoidance schemes may be wound up in the public interest to protect public revenue even where the scheme’s effectiveness or resulting tax loss has not been definitively proven and notwithstanding the company’s prior entry into creditors’ voluntary liquidation.

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