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anti-avoidance

An introduction to the pre-owned assets tax regime premium icon
Almost new; in very good condition
02 Feb 2026
The planned increase in the capital goods scheme threshold premium icon
Enjoy the crumbs
23 Jun 2025
Consultations targeting promoters of avoidance schemes and advisers facilitating non-compliance premium icon
Collateral consequences
23 May 2025
HMRC’s powers to address dishonest conduct by advisers premium icon
Honest, truly
02 May 2025
The motive test in Osmond & Allen in the First-tier Tribunal premium icon
What’s the motive? – Part 1
16 Sep 2024
Basics of group relief: Part 2 premium icon
Basics of group relief: Part 2
29 Jan 2024
Property challenges premium icon
Property challenges
24 Oct 2023
Analysis of Supreme Court’s decision in Moulsdale v CRC premium icon
To VAT or not to VAT?
24 Apr 2023
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READERS' FORUM premium icon
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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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NEWS premium icon
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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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CASES premium icon
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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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