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tax avoidance
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The line between tax avoidance and tax mitigation
Crossing a line
Tax avoidance – morally wrong or a product of normal decision-making?
Is tax avoidance morally wrong…
Central management and control of offshore companies, and UK tax
Is there a smoking gun?
Difference between tax planning/mitigation and ‘unacceptable’ tax avoidance: 2
Conjuring up a tax advantage? – part 2
Difference between tax planning/mitigation and ‘unacceptable’ tax avoidance
Conjuring up a tax advantage? – part 1
First-tier Tribunal decision in Syngenta and unallowable purpose
What’s the story?
Unallowable purpose and corporate groups
Unallowable purpose
Adaptable like a tax adviser
Adaptable like a tax adviser
July 2023 legislation day announcements
Summer reading sorted
Nudge letters in relation to the Pandora Papers
The box is open
Bhaur: Setting aside a transaction on the grounds of mistake
It was a mistake
Does the UK promote tax avoidance?
A shady place for monied people
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Tax tip: Employee share awards and internationally mobile employees in the UK
Readers’ forum: Tax treatment of compensatory payment
Readers’ forum: Extending a business trip for private holiday
Readers’ forum: Difficulty of trying to prove a negative
Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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Deadline dates for October 2025
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