Dennis Healey once said that the difference between tax avoidance and tax evasion is the width of a prison cell. The case of R v Driscoll certainly pushed the boundaries of tax avoidance to breaking point.

The case concerned film tax credit (FTC) relief and resulted in a defeat for HMRC as the Jury acquitted the Defendant.

The Defence successfully argued that they had merely taken advantage of a tax loophole created by the Finance Act 2006 and the Corporation Tax Act 2009.