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anti-avoidance

Taxation of indirect transfers premium icon
A sticky wicket
28 Sep 2026
Rethinking LLPs: the new risks of executive engagement premium icon
A long reach
10 Aug 2026
Final coverage of the Finance (No 2) Bill debates premium icon
The final countdown
23 Mar 2026
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: How is a property sale taxed under the flat rate scheme? Readers’ forum: More than just a repair? Readers’ forum: For better or worse Readers’ forum: Wise after the event New queries: 5 November 2026
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NEWS premium icon
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New allowance for pensioners on new state pension and interest and property rates raised Outstanding high income child benefit errors Heightened scrutiny of billionaires planned by HMRC Profit and loss reporting for small companies paused Deadline dates for November 2026
DEADLINE DATES
CASES premium icon
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Lack of alternative evidence to support input tax Taxpayer allegations of bias bound to fail Taxpayer unable to prove trading purpose Fact that English was not first language was no excuse Substation had a self-standing commercial function
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This week's opinion: 5 November 2026 First thoughts on the 2026 Budget Suspended penalties for careless behaviour Rollover relief quirks VAT fund management guidelines
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