&gt; Probably because the law isn&#x27;t either fit for purpose, or clear enough for someone to litigate.<p>No UK tax authorities use courts as a measure of last resort.  They persuade companies to pay unpaid taxes.  See, eg, Vodafone who came to a deal.  These bills were billions of pounds.<p><a href="http:&#x2F;&#x2F;www.telegraph.co.uk&#x2F;finance&#x2F;economics&#x2F;9330102&#x2F;HMRC-cleared-of-sweetheart-tax-deals-for-business.html" rel="nofollow">http:&#x2F;&#x2F;www.telegraph.co.uk&#x2F;finance&#x2F;economics&#x2F;9330102&#x2F;HMRC-cl...</a><p>Although see also this:<p><a href="http:&#x2F;&#x2F;www.theguardian.com&#x2F;money&#x2F;2011&#x2F;dec&#x2F;06&#x2F;hmrc-tax-deal-vodafone" rel="nofollow">http:&#x2F;&#x2F;www.theguardian.com&#x2F;money&#x2F;2011&#x2F;dec&#x2F;06&#x2F;hmrc-tax-deal-v...</a><p>etc.<p>It&#x27;s very expensive to sue these massive companies.  It&#x27;s probably  a good thing that deals are made to reclaim some of the tax.