The Court of Appeal has thrown out the appeal of Marlborough DP Limited (MDPL) against corporation tax, PAYE and National Insurance Contribution assessments and closure notices dating back to 2008. Marlborough DP’s main role as a business is dentistry, which is run by Dr Matthew Thomas.

Between 2008 and 2014 MDPL transferred over £500,000 to a private trust in Belize, with some payments totalling £125,000. Thomas would then request the same amount of money in loans. 

HMRC’s view was that Marlborough DP was using an ‘aggressive avoidance scheme’ promoted by Paul Baxendale-Walker which saw the company make contributions to offshore trusts to then claim deductions from its taxable profits.

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