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Avoidance

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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
Difference between tax planning/mitigation and ‘unacceptable’ tax avoidance premium icon
Conjuring up a tax advantage? – part 1
17 Feb 2025
Thoughts on the chancellor’s ‘dry tax’ policy premium icon
Yes, but no
10 Feb 2025
Tax gap – who’s the target premium icon
Who’s the target?
01 Jul 2024
Annual review of the tax profession premium icon
What is and what has been
03 Jun 2024
Raising standards in the tax advisory market premium icon
Muddled thinking
03 Jun 2024
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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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