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Avoidance

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Rethinking LLPs: the new risks of executive engagement premium icon
A long reach
10 Aug 2026
HMRC’s consultation paper on distributions: is the legislation really unfit for purpose? premium icon
Making a distribution
13 Jul 2026
Wilders: share loss relief and a failed shipwreck venture premium icon
Hidden treasure?
18 May 2026
Final coverage of the Finance (No 2) Bill debates premium icon
The final countdown
23 Mar 2026
Readers’ forum: An unexpected situation premium icon
Pre-owned asset tax
23 Mar 2026
More coverage of the Finance (No 2) Bill debates premium icon
A bumper invite
16 Mar 2026
An analysis of The Tower One case premium icon
A tale of two approaches
09 Feb 2026
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
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READERS' FORUM premium icon
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Readers’ forum: Does personal trainer need to register for VAT? Readers’ forum: How to account for cryptocurrency? Readers’ forum: Farming strife Readers’ forum: Edelweiss New queries: 13 August 2026
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Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations
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Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation
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This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT
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