Avoidance

Peninsular & Oriental Steam Navigation Company v CRC, Upper Tribunal

HMRC will receive an extra three quarters of a million pounds to fund their ongoing fight against tax dodging, the chancellor announced this afternoon.

The move to combat non-compliance and criminal activity was welcomed by the Association of Revenue and Customs (ARC), which represents the taxman’s senior staff members. The union’s president, Tony Wallace, claimed the £750m injection “will yield a significant dividend for the country”.

R (on the application of APVCO 19 Ltd & others) v HM Treasury & another

E Dunne and V Gray v CRC, Queen’s Bench Division

Does the general anti-abuse rule deserve criticism?

Pendragon plc & others v CRC, Supreme Court

Bermuda angry at inclusion on tax haven blacklist

Is there logic to SDLT anti-avoidance provisions?

Abbey National Treasury Services plc & another (TC4424)

Margaret Hodge’s legacy as chair of the Public Accounts Committee

Gemsupa Ltd & another (TC4302)