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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: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life New queries: 24 September 2026
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Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Globally mobile employees exempt from payrolling Authorities act against illegal peer-to-peer crypto trading Correction of errors measure to be scrutinised by Lords
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Failure to monitor appeal results in no reinstatement Reinstatement application allowed Loan charge applied to outstanding amount Purpose of buying a luxury hypercar Farmer’s sideways loss relief claim fails commerciality test
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This week's opinion: 24 September 2026 Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Failure to monitor appeal results in no reinstatement Reinstatement application allowed
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