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Tax avoidance - articles

Features and articles from ICAEW related to tax avoidance and ensuring compliance with UK tax regime.

New tax avoidance promoter rules could be clearer, says ICAEW

15-09-2021

Draft legislation aimed at tackling promoters of tax avoidance schemes includes subjective terms and tests which are open to interpretation, says ICAEW. The terms should be amended or HMRC guidance created outlining its interpretation to avoid confusion.

Mr Khan’s share buy-back mistake

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Mark McLaughlin Taxline 29-07-2021

Mark McLaughlin looks at the cautionary tale of Mr Khan, where a company purchase of own shares had unexpected and expensive tax consequences

Tax news in brief

16-06-2021

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.

A guide to the Finance Bill 2021

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Lindsey Wicks Taxline 01-06-2021

Lindsey Wicks provides a summary of key measures outlined in Finance Bill 2021.

NIC Bill confirms reliefs for Freeports and broadening of DOTAS

13-05-2021

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.

ECA calls for better exchange and analysis of tax data

24-02-2021

25 February 2021: Fair and effective taxation in the single market continues to be hampered by insufficient sharing of tax information, according to a recent report issued by the European Court of Auditors.

HMRC evaluates its powers, obligations and safeguards

Richard Jones 09-02-2021

9 February 2021: HMRC concludes its approach to implementing powers has been broadly consistent with the 2005 – 2012 Powers Review principles, but that there is room for improvement. HMRC also sets out 21 commitments to address the findings.

ICAEW proposes further reforms to follower notice penalties

Richard Jones 01-02-2021

1 February 2021: ICAEW’s Tax Faculty has urged HMRC to rethink reforms of follower notice penalties and suggested better ways to target follower notices at taxpayers appealing cases concerning tax arrangements that match those already defeated at the courts.

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