I don't imagine Gary Barlow knew much about his tax affairs if the arrangements went through his manager, then the accountants/ lawyers who decided to use the investment company. They obviously were duped - maybe their due diligence wasn't very thorough, who knows. Many other people lost millions and the company went under with losses of over £300million.  This was used for a business investment which was more than likely managed by others. 

I don't think he should lose his OBE because of it.