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Tax avoidance

Expert commentary and practical guidance from ICAEW related to tax avoidance and ensuring compliance with UK tax regime.

In this section

Features and articles

Will the BEPS initiative really work?

20 January 2020: the Organisation for Economic Co-operation and Development (OECD) has announced plans to shake up a century of international tax law. However, 12 EU states voted against rules to force big tech companies to reveal profits and tax payments in each member state. Are the Base Erosion and Profit Sharing (BEPS) proposals really the best chance of a successful global response to tax avoidance?

Spring Statement 2019

Jane Moore rounds up the tax items from the Spring Statement 2019, including Making Tax Digital, structures and buildings allowance, tax avoidance and evasion, national minimum wage, apprenticeship levy and forthcoming papers over the rest of the year.

Reflecting on changes to the tax landscape

Rebecca Benneyworth considers some April changes that provide food for thought. She discusses, among other things, Making Tax Digital, increases in staff costs and the ‘sorry saga’ of the controversial loan charge legislation.

Webinars and recordings

Disguised remuneration, contractor loans and the 2019 charge

Since our original webinar in August 2018, several key milestones have passed, more is now known about the information which must be provided, the potential penalties and what help is available. In this webinar, Rebecca Benneyworth reprises the earlier recording and brings viewers up to date.

TAXtalk September 2018

This month the panel discusses IR35, employee benefit trusts and options available to those affected by the new disguised remuneration rules.

TAXtalk June 2018

This month the panel discusses IR35, employee benefit trusts and options available to those affected by the new disguised remuneration rules.

TAAR very much - Reconstructions and winding up

First broadcast on 1 December 2018. In this webinar Sarah Ghaffari will be joined by Pete Miller to discuss the tax implications of corporate reconstructions, from the tax treatment of distributions to stamp duty charges.

Compliance and disclosure: the new offshore landscape

First broadcast 19 May 2016 - As HMRC clamps down on offshore tax evasion, it has an ever-expanding range of powers and information at its disposal. This has wider implications than you might think – for all agents. Tax investigations expert John Cassidy explains what is changing, both in the UK and the international arena, and what agents need to know.

TAXguide 11/18: the settlements legislation

In TAXguide 11/18 Sarah Godfrey explores the settlements legislation and what it means for the family business, the Arctic Systems case and HMRC’s views of the rules as they currently apply.

TAXguide 07/15

Finance Act 2015 Changes to entrepreneurs' relief

TAXguide 03/14

Partnerships - salaried members rules for LLPs

TAXguide 05/13

HMRC Comments on treatment of liabilities for inheritance tax purposes

TAXguide 05/12

Guidance on Aggressive tax avoidance schemes – what you need to bear in mind

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What everyone needs to know about tax

A straightforward explanation of tax and the policy behind it for non-specialists, with coverage of recent controversies and illustrative case studies.

Anti-avoidance

HM Revenue & Customs and the government have recently taken a more aggressive stance on tax avoidance schemes, even though the schemes do not conflict with the letter of the law. This has taken the form of a general anti-avoidance rule (GAAR), regulations on transfer pricing, disclosure stipulations and stiffer penalties for non-compliance.

Anti-avoidance

HM Revenue & Customs and the government have recently taken a more aggressive stance on tax avoidance schemes, even though the schemes do not conflict with the letter of the law. This has taken the form of a general anti-avoidance rule (GAAR), regulations on transfer pricing, disclosure stipulations and stiffer penalties for non-compliance.

UK tax system: an introduction, The (3rd edition)

Guide to the UK tax system for tax practitioners and students.

VAT and property : guidance on the application of VAT to UK property transactions and the property sector

A practical guide to applying VAT to UK property transactions.

Tax havens today: the benefits and pitfalls of banking and investing offshore

How to reduce taxes by by moving your business offshore.

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