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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

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

TAXGUIDE 01/16

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

Highlights from the broader tax news week ending 16 June, which includes: G7 leaders backing global tax commitment; a word of caution on deeds of assignment; guidance on tax avoidance using unfunded pension arrangements; VAT liability of daycare services; and more support on heritage assets.

NIC Bill confirms reliefs for Freeports and broadening of DOTAS

The government has published the National Insurance Contributions Bill, which legislates reliefs for employers of veterans and those operating in Freeports, as well as for the self-employed isolating due to COVID-19. The Bill will also enable upcoming changes to the DOTAS scheme to apply to national insurance avoidance.

Tax news in brief

Highlights from the broader tax news week ending 5 May, which includes HMRC publishing guidance on working through an umbrella company and updating guidance accompanying its CEST tool.

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.

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.

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.

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.

Contentious tax planning enquiries

Guidance on enquiries which are more likely to result in a significant dispute with HMRC, to help practitioners with tax administration and compliance.

Tackling 'tax avoidance'

A chapter on HMRC's powers in relation to tax avoidance, to help practitioners with tax administration and compliance.

Remuneration strategies

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

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.

EU DAC 6 - the EU Mandatory Disclosure regime

A chapter giving an overview of the EU Directive on Mandatory Disclosure rules, 'DAC 6', in this practical guide to the automatic exchange of information rules legislation within the UK.

Serial tax avoiders

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

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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 moving your business offshore.

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ICAEW REP 45/20 Response to the Call for Evidence on the tax services market

ICAEW's Tax Faculty responds to HMRC's call for evidence on raising standards in the tax advice market, arguing that the best approach is for HMRC to work with the professional bodies behind PCRT to improve standards, alongside taking steps to stop unscrupulous promoters of tax avoidance schemes and highlighting the importance of using a professionally qualified adviser.

Further support

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