ICAEW.com works better with JavaScript enabled.

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 13 October, which includes: new HMRC guidance on joint and several liability notices and on avoiding non-compliant umbrella companies. HMRC extends access for employer client data, is to cease benefit payments to post office accounts and confirms that DIY housebuilders can reclaim VAT on blinds and shutters.

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.

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.

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.

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.

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.

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.

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.

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.

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

* Some of the content on this web page was provided by the Chartered Accountants’ Trust for Education and Research, a registered charity, which owns the library and operates it for ICAEW.