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Avoidance

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How to manage a dawn raid premium icon
Let us in!
30 May 2023
Does the UK promote tax avoidance? premium icon
A shady place for monied people
02 May 2023
Analysis of Supreme Court’s decision in Moulsdale v CRC premium icon
To VAT or not to VAT?
24 Apr 2023
Analysis of the judgment in Good v CRC premium icon
Box office hits
17 Apr 2023
Careless behavioural penalties for UK and offshore errors premium icon
Careless behavioural penalties
20 Mar 2023
Gold bullion scheme fails at the tribunal premium icon
Midas touch fails
20 Mar 2023
HMRC’s approach to compliance premium icon
Sledgehammer to crack a nut?
06 Mar 2023
Tax implications of owning a super yacht premium icon
Below deck
14 Feb 2023
Spotlight targets offshore remuneration trusts
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...
20 May 2019
Appeal against partner payment notice penalty premium icon
D Beadle v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 April 2019
29 Apr 2019
2,600 accelerated payment notices withdrawn in 2018 premium icon
HMRC has withdrawn another 2,600 accelerated payment notices (APNs) in 2018. According to figures obtained by City law firm RPC, this brings the total notices withdrawn to 8,600 of...
16 Apr 2019
HMRC targets attempts to avoid income tax on wind up premium icon
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...
11 Feb 2019
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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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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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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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