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
Compliance with Professional Conduct in Relation to Taxation (PCRT) is mandatory for members advising on UK tax matters. Members must be familiar with and comply with PCRT and a failure to do so may result in disciplinary action.
Practical guidance
ICAEW's Tax Faculty produces TAXguides to provide practical support on technical areas of tax.
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
Government’s plans for agents may harm the tax system
- Article
- 17 Sep 2025
ICAEW’s Tax Faculty has warned the government that draft legislation requiring mandatory agent registration and granting HMRC new powers to tackle agents facilitating non-compliance and promoters of marketed tax avoidance misses the target.
Exclusive
Does your loan have an unallowable purpose?
- Article
- 04 Sep 2025
Richard Jones summarises recent developments in relation to the loan relationships unallowable purpose rule and considers what to look out for when analysing whether the rule applies.
Tax news in brief 3 September 2025
- Article
- 03 Sep 2025
Highlights from the broader tax news for the two weeks ending 2 September 2025, including: the appointment of a new government minister responsible for the tax system; and the publication of new advisory fuel rates.
Tax news in brief 19 August 2025
- Article
- 19 Aug 2025
Highlights from the broader tax news for the two weeks ending 19 August 2025, including: a reduction in HMRC interest rates; and new guidance from HMRC on Pillar 2.
Measures to tackle promoters must be better targeted, says ICAEW
- Article
- 17 Jun 2025
ICAEW is concerned that compliant firms will bear the burden of the government’s proposals, not the 20-30 individuals and organisations that promote tax avoidance arrangements.
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.
Transfer pricing rules to be reformed
- Article
- 12 May 2025
The government has said it intends to make various changes to the UK’s international tax rules, which includes narrowing the scope of the UK-UK transfer pricing rules and replacing the diverted profits tax.
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).
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
Tax avoidance and legislation
- eBook chapter
- 2025
- Hartley Foster
- Revenue Law
A chapter on the legislative measures (other than penalties) that are used as a means of tackling tax avoidance.
Exclusive
The regulation of tax avoidance
- eBook chapter
- 2025
- Hartley Foster
- Revenue Law
A chapter on the various anti-avoidance rules which apply in the UK. Includes sections on the Disclosure of Tax Avoidance Schemes regime, the indirect tax rules, accelerated payment and follower notices, the Promoters of Tax Avoidance Schemes rules, and DAC6 and mandatory disclosure rules.
Exclusive
Planning with CGT reliefs: risks and anti-avoidance
- eBook chapter
- 2025
- Satwaki Chanda, Sam Hart
- Capital Gains Tax Reliefs for SMEs and Entrepreneurs
A chapter providing detailed guidance on the available Capital Gains Tax reliefs, as well as associated tax planning considerations and anti-avoidance rules. Written for SMEs and entrepreneurs in the UK.
Exclusive
Reporting tax schemes and irregularities
- eBook chapter
- 2025
- 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.
Exclusive
Interest and penalties
- eBook chapter
- 2025
- The TACS Partnership
- Bloomsbury Professional Tax Guide
A chapter on the penalties which may be incurred under the current UK tax regime. Covers penalties for failure to notify, late filing, late payment, errors, and enablers of tax avoidance. The authors also discuss the interest which is chargeable on tax paid late, as well as the general anti-abuse rule (GAAR) penalty regime.
Exclusive
HMRC powers
- eBook chapter
- 2025
- Satwaki Chanda, Jacquelyn Kimber, 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, Jacquelyn Kimber, Andrew Parkes
- Corporation Tax
Practical guidance on the taxation issues involved in buying and selling a corporate business, aimed at professional tax advisers.
Exclusive
Non-resident CGT and UK land
- eBook chapter
- 2025
- Mark McLaughlin, Rebecca Sheldon, Sarah Squires
- Tax Planning
A chapter on taxation relevant to non-resident investors in UK land, highlighting tax planning opportunities and potential pitfalls.
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
- Private Client Wills Trusts and Estate Planning
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
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
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
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 071/25 Policy paper Proposals to close in on promoters of marketed tax avoidance
- Representation
- 15 Sep 2025
- PDF (177kb)
A representation dated 15 September 2025 to a consultation published by HMRC on 21 July 2025.
ICAEW REP 070/25 Policy paper Enhancing HMRC’s powers: tackling tax adviser facilitated non-compliance
- Representation
- 15 Sep 2025
- PDF (227kb)
A representation dated 15 September 2025 to a consultation published by HMRC on 21 July 2025.
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.
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