Tax avoidance promoter ordered to stop schemes
Written by Aaron Kearney on 15 May 2025
Table of Contents Show
· First tax avoidance Stop Notices issued to an individual, instead of a company
· Action supports government’s plan to close tax gap and fund vital public services
A struck-off solicitor and former barrister has been ordered to stop promoting two tax avoidance schemes or face penalties or criminal prosecution if he fails to comply.
Paul Baxendale-Walker must now cease promoting these arrangements after HM Revenue and Customs (HMRC) issued Stop Notices to him.
This marks the first time Stop Notices have been issued to an individual rather than to a company promoting tax avoidance schemes, demonstrating HMRC's commitment to use all available powers, regardless of how promoters structure their operations.
HMRC considers both schemes covered by the Stop Notices promoted by Mr Baxendale-Walker to involve artificial arrangements, including the use of offshore trusts, designed to claim tax deductions without genuine business purpose. The schemes create complex structures to ensure money remains available to the users while claiming to avoid the tax due.
Jonathan Smith, HMRC's Director of Counter Avoidance, said:
"The courts have already concluded that Mr Baxendale-Walker designed and sold multiple tax avoidance schemes that don't work as claimed, and now these Stop Notices send a clear message that we'll use every tool at our disposal to protect public finances from tax avoidance schemes.” More details on the Stop Notices can be found on the list of tax avoidance schemes subject to a stop notice on GOV.UK.
Anyone who becomes aware of Mr Baxendale-Walker continuing to market these schemes, is asked to contact HMRC on GOV.UK.
Anyone who thinks they may have used a tax avoidance scheme should contact HMRC as soon as possible by emailing: CAGetHelpOutOfTaxAvoidance@hmrc.gov.uk