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Avoidance

Box office hits
Careless behavioural penalties
Midas touch fails
Sledgehammer to crack a nut?
HMRC has published Spotlight 51 highlighting a tax avoidance scheme that attempts to disguise income and other taxable profits as loans or fiduciary receipts.Marketed by firms...
D Beadle v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 April 2019
HMRC has withdrawn another 2,600 accelerated payment notices (APNs) in 2018. According to figures obtained by City law firm RPC, this brings the total notices withdrawn to 8,600 of...
Spotlight 47 highlights tax avoidance schemes that try to avoid an income tax charge on distributions when winding up a company. These schemes claim to circumvent the targeted...
The Organisation for Economic Co-operation and Development (OECD) inclusive framework has issued a policy note setting out two main areas for renewed international discussions on...

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