Avoidance

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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...

Dickinson and others v CRC, Court of Appeal, 18 December 2018

No hiding place

Some schemes deemed ineffective by HMC.

The work of HMRC’s counter-avoidance directorate.

Travel Document Service and Ladbroke Group International (TC4728)

A cautionary Christmas tale of taxation for our troubled times.

R Huitson (TC4621)

P Degorce v CRC, Upper Tribunal (Tax and Chancery Chamber), 24 August 2015

The recent decision in IFM Corporate Trustees Ltd v Helliwell and Mountain (2015 JRC 160) focuses on tax avoidance using trusts.

HMRC are tipping the scales in their favour to tackle tax evasion.

New government measures to prevent money laundering.

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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

DEADLINE DATES

Deadline dates for March 2026

CASES

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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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Avoidance

Deadline dates for March 2026