LexisNexis case analysis: Successful misfeasance claim against directors arising out of a company’s participation in tax avoidance schemes (Barriball v Jackson)

Georgia Purnell has authored a new case analysis in partnership with Lexis Nexis on Barriball & Anor v Jackson & Anor (Re HSJ Consultancy Ltd) [2026] EWHC 1135 (Ch), a misfeasance claim against directors arising from a company’s participation in tax avoidance schemes in which Georgia acted for the successful liquidators at trial. 

This decision is a significant reminder of the risks directors face when implementing aggressive tax planning arrangements, particularly where those arrangements confer personal benefit while exposing the company to substantial and foreseeable liabilities. The decision is likely to be of considerable interest to insolvency practitioners, directors, tax advisers and funders. It demonstrates that participation in historic disguised remuneration schemes may not give rise only to tax consequences but to substantial personal liability for directors and provides a detailed roadmap for office-holders seeking to pursue recovery claims many years after the underlying transactions occurred.

Read the full analysis on LexisNexis Legal Guidance here.

If you would like to discuss the issues raised in this case or instruct Georgia, please contact clerks@3harecourt.com.