Barrister exposed as designer of tax avoidance schemes

• Practising barrister added to GOV.UK tax avoidance promoter list for the first time
• HM Revenue and Customs (HMRC) finds senior legal professional designed four schemes that aimed to avoid Income Tax and National Insurance

A practising barrister has today (4 September 2025) been added to HMRC’s list of tax avoidance promoters for the first time.

It is HMRC’s view that Setu Kamal, who has 20 years’ experience as a barrister, designed four tax avoidance schemes and created contract templates that are essential to how these arrangements operate.

These schemes promoted by MLG Pay Limited, The Umbrella Agency Limited, Veqta Ltd, and Vision HR Solutions Ltd typically promise workers they can keep more of their pay by avoiding Income Tax and National Insurance contributions.

HMRC’s position is that these arrangements do not work and that users of them face tax bills, interest and potential penalties.

Jonathan Smith, HMRC's Director of Counter Avoidance, said:

"Legal professionals have a position of trust and responsibility – they shouldn't be involved in creating schemes that purport to let people avoid paying tax that funds our vital public services.

“We want to support those who have used these schemes to exit them and bring their tax position up-to-date. I urge them to contact us as soon as possible so they can settle their affairs."

This naming shows HMRC will not just target the companies and businesses that promote and sell avoidance schemes, but also those who are behind them – no matter their status.

Tax avoidance schemes are marketed as clever ways to pay less tax but rarely work as promised. Users often end up paying more than they originally tried to avoid.

Many of these arrangements operate through umbrella companies and workers in umbrella company schemes should check their payslips carefully. Warning signs include loans instead of wages, minimal tax deductions, or complex payment structures. Workers can use a tool on GOV.UK to work out their pay from an umbrella company.

From April 2026, new legislation has been announced to tackle tax avoidance and fraud by umbrella companies. The new rules would make recruitment agencies that use umbrella companies legally responsible for accounting for Pay As You Earn (PAYE) on workers’ pay.

Anyone worried about tax avoidance schemes should contact HMRC by emailing: CAGetHelpOutOfTaxAvoidance@hmrc.gov.uk

The full list of named tax avoidance schemes, promoters and enablers is available on GOV.UK.

Notes to Editors

1. As of 4 September 2025, HMRC has published details of more than 170 tax avoidance schemes and named more than 170 promoters on GOV.UK
2. If a scheme is not on the list, this does not mean it works or is approved by HMRC.
3. The government is committed to tackling tax avoidance and has announced a strengthened HMRC reward scheme for informants targeting serious non-compliance, changes to umbrella company regulations from April 2026 and changes to tax rules on liquidations of Limited Liability Partnerships came into effect in October.
4. At Spring Statement the government published a consultation, ‘closing in on promoters of marketed tax avoidance’, which set out a package of proposals including a new criminal offence for failure to disclose schemes; a new universal stop notice which also features a criminal offence, stronger information powers to effectively investigate those who own and control promoter organisations; and new powers to tackle those in the legal profession that are involved with promoting tax avoidance. The consultation has now closed. A summary of responses and draft legislation have been published.
5. Follow HMRC's Press Office on X @HMRCpressoffice