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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.


Company distributions - transactions in securities regime and liquidation distributions targeted anti-avoidance rule


Transactions in Securities: Company Distributions

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

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.

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.

Tax planning versus tax avoidance

Expert commentary on how to draw a line between tax planning, tax avoidance and illegal tax evasion, in relation to capital gains tax.

HMRC powers

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.

Buying and selling companies

Practical guidance on the taxation issues involved in buying and selling a corporate business, aimed at professional tax advisers.

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.

Non-resident CGT and UK land

A chapter on taxation relevant to non-resident investors in UK land, highlighting tax planning opportunities and potential pitfalls.

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.


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.

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 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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