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<p>This information is only available at disproportionate cost.</p><p>HM Revenue and
Customs (HMRC) do not routinely collate the number of tax avoidance schemes related
to the use of personal service companies.</p><p> </p><p>HMRC publishes information
regarding the number of tax avoidance cases challenged in court by taxpayers in their
annual Tax Assurance Commissioner’s Report. At the same time, HMRC publish a list
of tax avoidance litigation decisions handed down during the period. The Report for
2018-19 is due to be published before the summer recess.</p><p> </p>
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