Avoidance

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

An avoidance scheme designed to exploit the employment allowance has been deemed by tax officials to be ineffective.

HMRC intend to challenge all uses of the arrangement, which the department claims “simply does not work”. Users are urged to withdraw.

Gemsupa Ltd & another (TC4302)

What impact does public perception of avoidance have on advisers?

Law Society warns over anti-avoidance measures

Spritebeam Ltd, Prowting Ltd & CRC v CRC & Versteegh Ltd, Upper Tribunal

S Price, J Myers, J Lucas v CRC, Upper Tribunal