Ramsay anti-avoidance principle: UK tax case law chronology with key quotes, holdings and practitioner commentary on purposive interpretation (updated to 2025)

Published by a LexisNexis Tax expert

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This table sets out, in reverse date order, significant cases in the evolution of the Ramsay anti-avoidance principle. It does not attempt to cover every decision touching on the principle. The focus is on the present: more recent rulings from lower courts are likelier to appear, as they indicate the latest judicial approach...

For an overview of the Ramsay principle, see Practice Note: Ramsay as a guide to statutory construction. For comprehensive tracking of current (and recently completed) tax litigation, see the: Tax—cases tracker...

Case name and citation Who won in the highest court? Facts in a nutshell Quote(s) from the judgment Comment

The Tower One St George Wharf Limited [2025] EWCA Civ 1588 (judgment date 10 December 2025) — The government (in the Court of Appeal) — SDLT step-up scheme — the court held that ‘claim’ should be interpreted purposively, mirroring Rossendale’s treatment of ‘the person entitled to possession’...

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Web page updated on 27/05/2026

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