The case of Re: Implement Consulting Limited (in liquidation) was the first tax avoidance misfeasance claim against former directors to reach trial. 

The judgment of HHJ Briggs found that monies paid into employee benefit trusts (EBT's) by a company were in effect unlawful distributions or dividends and void. The ruling meant that former directors and shareholders had to pay back over £3m to the company in liquidation.

Proof, if it were needed, that Judge's will see through the name or title given to a transaction and look at it's substance. If it walks like a duck and quacks like a duck..