Tax Avoidance Promoter Ordered to Halt Schemes

• First-ever Stop Notices issued to an individual promoter rather than a company
• Action aligns with government efforts to reduce the tax gap and secure funding for essential public services

Paul Baxendale-Walker, a former barrister and struck-off solicitor, has been instructed to cease promoting two tax avoidance schemes, with the threat of penalties or criminal prosecution should he fail to comply.

HM Revenue and Customs (HMRC) has served Stop Notices directly to Mr. Baxendale-Walker, marking the first instance where such notices have been issued to an individual rather than a corporate entity promoting tax avoidance arrangements. This demonstrates HMRC’s determination to employ all available enforcement powers regardless of how tax avoidance promoters organise their operations.

HMRC regards the two schemes targeted by the Stop Notices as artificial constructs involving offshore trusts and other complex arrangements. These schemes purport to generate tax deductions without any genuine business purpose, allowing users to maintain access to funds while evading tax obligations.

Jonathan Smith, HMRC’s Director of Counter Avoidance, stated:
“The courts have previously ruled that Mr Baxendale-Walker designed and marketed multiple tax avoidance schemes that fail to deliver the claimed benefits. These Stop Notices reinforce our commitment to using every legal mechanism to protect public revenues from abusive avoidance schemes.”

Further information about these Stop Notices is available on HMRC’s list of tax avoidance schemes subject to Stop Notices on GOV.UK.

Members of the public who become aware of Mr Baxendale-Walker continuing to promote these schemes are urged to report this activity to HMRC via GOV.UK.

Individuals who believe they may have participated in a tax avoidance scheme should contact HMRC promptly by emailing CAGetHelpOutOfTaxAvoidance@hmrc.gov.uk.