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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

Practical guidance

ICAEW's Tax Faculty produces TAXguides to provide practical support on technical areas of tax.

TAXguide 02/16 (TECH 06/16 TAX)

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.

TAXguide 07/15

Finance Act 2015 Changes to entrepreneurs' relief

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

Features and articles

Tax news in brief 13 April

Highlights from the broader tax news for the week ending 13 April 2022, including: naming tax avoidance scheme promoters; managed service company rules; marginal relief calculator; and a survey on NINOs.

Tax news in brief

Highlights from the broader tax news for the week ending 24 November, including: a warning about potential R&D repayment delays and a campaign to help contractors to spot tax avoidance.

Webinars and recordings

Managing tax risks in a complex world

Join BDO’s James Egert, Karen Riley, Steven Levine and Carrie Rutland as they take a high-level overview of the key risks that companies face in making disclosures, submitting accurate returns and applying the law correctly.

Tax Round-up 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.

Budget update

The Tax Faculty's essential budget webinar.

Bloomsbury Core Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 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 Core Accounting and Tax Service.

Serial tax avoiders

A chapter on HMRC powers in relation to serial tax avoiders.

Disclosure of tax avoidance schemes

A chapter on HMRC powers in relation to disclosure of tax avoidance schemes (DOTAS) rules.

Penalties

A chapter on HMRC powers in relation to tax penalties.

Guide to taxpayers’ rights and HMRC powers

Guide to the growing breadth of HMRC powers and the increasingly complex penalty regime for non-compliance.

Selling the owner-managed business or company

Tax planning advice on selling a family or owner-managed company, written for anyone who advises or runs one.

Remuneration strategies

Chapter containing advice on remuneration strategies and tax planning, written for anyone who advises or runs a family or owner-managed company.

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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

HMRC has 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 moving your business offshore.

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ICAEW REP 85/21 Promoters of tax avoidance schemes

Draft legislation aimed at tackling promoters of tax avoidance schemes includes subjective terms and tests which are open to interpretation, says ICAEW in its response to HMRC's consultation. The terms should be amended or HMRC guidance created outlining its interpretation to avoid confusion.

Further support

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