HMRC has ordered a struck-off solicitor and former barrister to stop promoting two tax avoidance schemes.

Paul Baxendale-Walker must stop promoting the schemes or face penalties or criminal prosecution.

This is the first time HMRC has issued a Stop Notice against in individual instead of a company promoting tax avoidance schemes.

The taxman said it considers both schemes covered by the Stop Notices promoted by Mr Baxendale-Walker to involve artificial arrangements, including the use of offshore trusts, designed to claim tax deductions without genuine business purpose. The schemes create complex structures to ensure money remains available to the users while claiming to avoid the tax due.

Jonathan Smith, director of counter avoidance at HMRC, said: "The courts have already concluded that Mr Baxendale-Walker designed and sold multiple tax avoidance schemes that don't work as claimed, and now these Stop Notices send a clear message that we'll use every tool at our disposal to protect public finances from tax avoidance schemes."

Stop Notices are issued under the Promoters of Tax Avoidance Schemes legislation. They require promoters to immediately cease promoting specified tax avoidance schemes, notify their clients that a Stop Notice has been issued, and make quarterly compliance declarations to HMRC.

In February 2024 legislation was passed to make it a criminal offence to fail to comply with a Stop Notice.

So far since the legislation was passed HMRC has published the arrangements of 155 tax avoidance schemes, named 150 promoters and issued 32 promoters a Stop Notice.