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Avoidance

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Umbrella legislation drives agencies into the impact zone premium icon
Tricky conditions
15 Dec 2025
Budget 2025: Capital gains tax developments premium icon
Unexpected changes
08 Dec 2025
Budget 2025: Chancellor targets tax avoidance and debt premium icon
Widening the net
08 Dec 2025
House of Lords finance bill sub-committee hearing on promoters of tax avoidance premium icon
Measures are too widely drawn
20 Oct 2025
UK corporate tax roadmap – proposed transfer pricing reform premium icon
Clarity and reform
30 Jun 2025
The planned increase in the capital goods scheme threshold premium icon
Enjoy the crumbs
23 Jun 2025
The line between tax avoidance and tax mitigation premium icon
Crossing a line
02 Jun 2025
Consultations targeting promoters of avoidance schemes and advisers facilitating non-compliance premium icon
Collateral consequences
23 May 2025
Readers’ forum: Section 455 implications of loan premium icon
Loan to company
23 May 2025
HMRC’s powers to address dishonest conduct by advisers premium icon
Honest, truly
02 May 2025
Central management and control of offshore companies, and UK tax premium icon
Is there a smoking gun?
03 Mar 2025
Difference between tax planning/mitigation and ‘unacceptable’ tax avoidance: 2 premium icon
Conjuring up a tax advantage? – part 2
24 Feb 2025
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READERS' FORUM premium icon
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Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026
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NEWS premium icon
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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments
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CASES premium icon
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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