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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 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 21 June 2023

Highlights from the broader tax news for the week ending 21 June 2023, including: employer updates; income record viewer video; deadline to create agent services account for repayment claims; raising awareness of tax avoidance schemes; corporate interest restriction reporting companies; and interactive guidance and gform for self-employed taxpayers working abroad.

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 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 Accounting and Tax Service.

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.

Buying and selling companies

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

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.

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.

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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.

Mandatory disclosure rules

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.

Anti-avoidance

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.

Anti-avoidance

A chapter summarising HMRC's present strategy with regard to tax avoidance. Includes an overview of the various rules and legislation in this area.

Taxation agency and advice

A section on possible liabilities for accountants undertaking activities relating to taxation — both compliance and advisory work.

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.

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 100/23 Draft Finance Bill 2023-24

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.

Further support

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