Wally, these tax advisors come up with a ludicrous scheme and claim that it uses a valid loophole. In order to get people to pay their taxes, HMRC have to take them to a tax court and prove it doesn't.
In this case the tax advisors in question have been found wanting in three such cases.
Obviously there are things that are loopholes, e.g., it is perfectly legal for a company to own a house, a warehouse, or whatever, and by selling the company, rather than the house, you could avoid paying stamp duty.
That's a loophole, and the government have introduced new levies to clamp down.
In this case Chris Moyles claimed to be selling used cars. This was just total bollocks, and not what you could describe as a loophole.
Not criminal at present, so there doesn't seem to be any reason why the tax advisors wouldn't set up another such scheme and go through this again.
Obviously everyone now thinks Chris Moyles is a cunt, but a lot of the people in these schemes aren't media names, and don't give a shit, so the risk is very low.