www.keystonelaw.com/keynotes/defending-personal-liability-for-tax-avoidance-schemes-as-a-director
www.rpc.co.uk/perspectives/tax-take/directors-did-not-breach-fiduciary-duties-in-relation-to-insolvent-company/#page=1
www.dacbeachcroft.com/en/articles/2022/july/directors-not-liable-for-breach-of-duty-for-using-tax-saving-scheme-where-professional-advice-followed-hunt-v-richard-balfour-lynn-and-others/
English court considers directors’ “creditor duty” in context of failed tax avoidance scheme (taylorwessing.com)
See also:
www.osborneclarke.com/insights/tax-break-podcast-directors-accountability-tax#page=1