ICAEW.com works better with JavaScript enabled.

Evasion

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

In this section

Features and articles

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.

Webinars and recordings

Compliance

As HMRC continues to tackle tax evasion and avoidance, it has an ever-expanding range of powers and procedures at its disposal. Tax investigations experts John Cassidy and Hayley Ives explain the latest compliance developments, both in the UK and the international arena.

Offshore compliance risks

Offshore compliance has the highest profile in HMRC’s efforts to tackle tax evasion and avoidance. Higher penalties, new powers and quantities of new data mean that HMRC has some impressive tools in its toolbox.

Practical guidance

TAXguide 05/12

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

The Library & Information Service provides a collection of eBooks as a benefit of membership. Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com.

Taxes evaded, avoided and reformed

An overview of tax evasion and avoidance methods in the UK, with reference to some high-profile tax tribunal cases where legal avoidance schemes were been exploited in ways not originally intended by the government or HM Revenue & Customs. The author also suggests some tax reforms that might lead to a 'fairer' system.

Self-assessment of enquiries, discovery assessments and investigations

Outlines the difference between HMRC enquiries under self-assessment and discovery assessments. The chapter also address settlements, penalties and criminal proceedings and lists the main criminal offences related to tax.

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.

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

How to reduce taxes by by moving your business offshore.

Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

ICAEW Rep 94/18

Off-payroll working in the private sector.

Further support

* Some of the content on this web page was provided by the Chartered Accountants’ Trust for Education and Research, a registered charity, which owns the library and operates it for ICAEW.