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anti-avoidance

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: Purchase invoice and partial exemption calculations Readers’ forum: Tax considerations when transferring valuable metals Readers’ forum: Does robbing Peter to pay Paul have unintended consequence? Readers’ forum: Goodwill good? New queries: 7 May 2026
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Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries Last-minute pension saving could prove costly Taxes on UK workers rise at fastest rate in OECD
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CASES premium icon
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No level of direction needed for host employer liability Second-hand margin scheme record-keeping failure Failure to pay contributions was breach of statutory duty Expenses knowingly overclaimed Impossible for voluntary returns to be late
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HMRC’s money laundering penalties This week's opinion: 7 May 2026 Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries
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