Need to know
Mandatory disclosure rules and DAC 6
- Hub page
- 03 Jul 2020
Practical guidance and support on tax disclosure around the world, including the UK's Mandatory Disclosure Rules and DAC 6.
Exclusive
TAXguide 05/12
- Technical release
- 17 Feb 2015
- PDF (351kb)
Guidance on Aggressive tax avoidance schemes – what you need to bear in mind
Professional conduct in relation to taxation (PCRT)
- Helpsheets and support
- 30 Oct 2023
PCRT sets out the principles and standards of behaviour that all members, affiliates and students must follow in their tax work.
Practical guidance
ICAEW's Tax Faculty produces TAXguides to provide practical support on technical areas of tax.
TAXguide 11/18: the settlements legislation
- Technical release
- 02 Jul 2018
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.
Exclusive
TAXGUIDE 0116 Transactions in securities: company distributions
- Technical release
- 02 May 2016
- PDF (257kb)
Transactions in securities : company distributions, clearance applications further to draft clause 16, Finance Bill 2016. Exchange of correspondence between ICAEW Tax Faculty and HMRC in January 2016.
Exclusive
TAXguide 02/16 (TECH 06/16 TAX)
- Technical release
- 30 Mar 2016
- PDF (344kb)
Company Distributions : transactions in securities regime and liquidation distributions targeted anti-avoidance rule. Note of meeting with HMRC on 26 January 2016 published by ICAEW Tax Faculty.
Exclusive
TAXguide 05/13
- Technical release
- 19 Mar 2015
- PDF (135kb)
HMRC Comments on treatment of liabilities for inheritance tax purposes
Exclusive
TAXguide 05/12
- Technical release
- 17 Feb 2015
- PDF (351kb)
Guidance on Aggressive tax avoidance schemes – what you need to bear in mind
Features and articles
Tax news in brief 17 June 2025
- Article
- 17 Jun 2025
Highlights from the broader tax news for the week ending 17 June 2025, including: the government’s tax policy making principles; and HMRC’s latest Spotlight, covering umbrella companies.
ICAEW technical round-up: May 2025
- Article
- 29 May 2025
This month’s top stories feature a landlord tax avoidance scheme warning, a new ICAEW audit training film and an ISSB proposal to reduce Scope 3 sustainability reporting.
Landlords advised not to use tax avoidance scheme
- Article
- 01 May 2025
HMRC has warned against the use of a capital gains tax (CGT) avoidance scheme that involves an individual transferring their property business to a limited liability partnership (LLP), which is then put into members’ voluntary liquidation (MVL).
HMRC turns the screw on tax scheme promoters
- Article
- 10 Apr 2025
The government has proposed giving HMRC “additional powers and stronger sanctions” to clamp down on promoters of tax avoidance schemes in a consultation published alongside the Spring Statement on 26 March 2025.
HMRC turns spotlight on profit extraction schemes
- Article
- 01 Apr 2025
In its latest spotlight, HMRC warns companies not to use a scheme that uses advertising and marketing expenditure to reduce taxable profits and disguise employment income in the form of redeemable loyalty points.
Government takes action on umbrella companies
- Article
- 10 Mar 2025
The government has confirmed that it will take forward plans to regulate umbrella companies for the purposes of employment rights and that it will continue to review further policy options.
Time to rethink offshore anti-avoidance rules, says ICAEW
- Article
- 25 Feb 2025
ICAEW shares the government’s concerns about the current personal tax offshore anti-avoidance rules and would welcome a detailed review of the operation and interaction of all the provisions.
Tax news in brief 19 February 2025
- Article
- 18 Feb 2025
Highlights from the broader tax news for the week ending 19 February 2025, including: an update from HMRC on the progress of some R&D tax relief enquiries; and updated HMRC guidance on employment status.
Webinars and recordings
Exclusive
Tax Round-up 2020
- Webinar
- 24 Sep 2020
This webinar from the Tax Faculty provides a round up of all the measures that are under review and subject to consultation, and how the faculty will be responding.
Bloomsbury Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.
Exclusive
Tackling 'tax avoidance'
- eBook chapter
- 2025
- Mark McLaughlin
- HMRC Investigations Handbook
A chapter on HMRC's powers in relation to tax avoidance, to help practitioners with tax administration and compliance.
Exclusive
Remuneration strategies
- eBook chapter
- 2025
- Peter Rayney
- Tax Planning for Family and Owner-managed Companies
Chapter containing advice on remuneration strategies and tax planning, written for anyone who advises or runs a family or owner-managed company.
Exclusive
Selling the owner-managed business or company
- eBook chapter
- 2025
- Peter Rayney
- Tax Planning for Family and Owner-managed Companies
Tax planning advice on selling a family or owner-managed company, written for anyone who advises or runs one.
Exclusive
Tax planning versus tax avoidance
- eBook chapter
- 2025
- Chris Erwood, Jacquelyn Kimber, Iris Wünschmann-Lyall
- Capital Gains Tax
Expert commentary on how to draw a line between tax planning, tax avoidance and illegal tax evasion, in relation to capital gains tax.
Exclusive
HMRC powers
- eBook chapter
- 2025
- Satwaki Chanda, Steve Collings, Jacquelyn Kimber, Maria Kitt, David O'Keefe, Andrew Parkes
- Corporation Tax
A full chapter providing practical guidance on HMRC powers, covering topics such as appeal procedures, documents and record keeping, time limits for raising assessments, HMRC correction of tax returns and HMRC action to counter tax avoidance schemes.
Exclusive
Buying and selling companies
- eBook chapter
- 2025
- Satwaki Chanda, Steve Collings, Jacquelyn Kimber, Maria Kitt, David O'Keefe, Andrew Parkes
- Corporation Tax
Practical guidance on the taxation issues involved in buying and selling a corporate business, aimed at professional tax advisers.
Exclusive
SDLT anti-avoidance rules
- eBook chapter
- 2025
- Ros Martin
- Stamp Taxes
A chapter providing an outline of the anti-avoidance rules which apply to Stamp Duty Land Tax.
Exclusive
Reporting tax schemes and irregularities
- eBook chapter
- 2024
- The TACS Partnership
- Bloomsbury Professional Tax Guide
A chapter on HMRC's extensive powers to discourage the design, marketing, and implementation of tax avoidance schemes.
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 Acceptable usage terms.
eBooks
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.
Exclusive
Estate planning: anti-avoidance
- eBook chapter
- 2024
- Lesley King
A section outlining the rules and regulations that have been enacted to combat the effectiveness of tax avoidance schemes in estate planning contexts. Includes consideration of the general anti-abuse rule (GAAR) and the Disclosure of Tax Avoidance Scheme (DOTAS) Regulations.
Exclusive
Anti-avoidance
- eBook chapter
- 2023
- IBFD
- Global Corporate Tax Handbook
A section providing an overview of the UK's anti-avoidance rules relating to corporate taxation. Covers the general anti-abuse rule (GAAR), disclosure of tax avoidance schemes (DOTAS) rules, Pillar Two, transfer pricing legislation, limitations on interest deductibility, the controlled foreign company (CFC) charge, and the legislation on hybrid mismatches.
Exclusive
Mandatory disclosure rules
- eBook
- 2023
- Georg Kofler [and others]
Contains 39 national reports from experts in international tax law with strong knowledge in the OECD/G20 BEPS Project and EU developments where they discuss their countries' objectives and experiences regarding the impact and implementation of MDR.
Exclusive
Compliance issues and transfer pricing disputes
- eBook chapter
- 2022
- Jerome Monsenego
- Introduction to Transfer Pricing
A chapter examining two administrative concerns linked to transfer pricing: the need to enforce certain compliance rules, and the prevention and resolution of cross-border transfer pricing disputes.
Exclusive
A practitioner's guide to international tax information exchange regimes
- eBook
- 2021
- Grahame Jackson, Harriet Brown
The authors analyse the operation of the various automatic exchange of information regimes which have been introduced in the last five years, including the OECD common reporting standards DAC6 and MDR.
Exclusive
Anti-avoidance
- eBook chapter
- 2021
- Malcolm James
A chapter summarising HMRC's present strategy with regard to tax avoidance. Includes an overview of the various rules and legislation in this area.
Exclusive
Taxation agency and advice
- eBook chapter
- 2021
- Simon Salzedo, Tony Singla
- Accountants Negligence and Liability
A section on possible liabilities for accountants undertaking activities relating to taxation — both compliance and advisory work.
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.
Representations
ICAEW REP 044/25 Closing in on promoters of marketed tax avoidance
- Representation
- 17 Jun 2025
- PDF (328kb)
A representation dated 16 June 2025 to a consultation published by HMRC on 26 March 2025.
ICAEW REP 020/25 Personal tax offshore anti-avoidance legislation call for evidence
- Representation
- 18 Feb 2025
- PDF (540kb)
A representation dated 18 February 2025 to a consultation published by HMRC on 30 October 2024.
ICAEW REP 091/24 Finance Bill 2024-25 Clauses 21 and 37 to 46 and Schedules 8 to 13 - Replacement of special rules related to domicile
- Representation
- 02 Jan 2025
- PDF (223kb)
A briefing for MPs on the Finance Bill by ICAEW Tax Faculty.
ICAEW REP 070/24 Business Tax Roadmap
- Representation
- 30 Sep 2024
- PDF (162kb)
A letter sent from Frank Haskew, Head of Tax, ICAEW, to James Murray MP, Exchequer Secretary to the Treasury.
ICAEW REP 049/24 Raising standards in the tax advice market - Strengthening the regulatory framework and improving registration
- Representation
- 24 May 2024
- PDF (430kb)
A representation dated 23 May 2024 to a consultation published by HMRC on 6 March 2024.
ICAEW REP 048/24 Finance (No2) Bill 2023-24 Clause 22 Transfers of assets abroad
- Representation
- 23 May 2024
- PDF (245kb)
A Briefing for MPs on the Finance Bill by ICAEW Tax Faculty dated 21 May 2024.
ICAEW REP 004/24 Finance Bill 2023-24 - Clauses 32 & 33: Promoters of tax avoidance
- Representation
- 09 Jan 2024
- PDF (158kb)
A briefing for MPs on the Finance Bill by ICAEW Tax Faculty.
ICAEW REP 100/23 Draft Finance Bill 2023-24
- Representation
- 21 Nov 2023
- PDF (251kb)
ICAEW welcomes the opportunity to provide evidence on the Draft Finance Bill 2023-24 to the House of Lords Economic Affairs Finance Bill Sub-Committee.
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