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tax avoidance

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First impressions of the 2025 Budget premium icon
Extraordinary chaos
01 Dec 2025
House of Lords finance bill sub-committee hearing on promoters of tax avoidance premium icon
Measures are too widely drawn
20 Oct 2025
The line between tax avoidance and tax mitigation premium icon
Crossing a line
02 Jun 2025
Tax avoidance – morally wrong or a product of normal decision-making? premium icon
Is tax avoidance morally wrong…
12 May 2025
Central management and control of offshore companies, and UK tax premium icon
Is there a smoking gun?
03 Mar 2025
Difference between tax planning/mitigation and ‘unacceptable’ tax avoidance: 2 premium icon
Conjuring up a tax advantage? – part 2
24 Feb 2025
Difference between tax planning/mitigation and ‘unacceptable’ tax avoidance premium icon
Conjuring up a tax advantage? – part 1
17 Feb 2025
First-tier Tribunal decision in Syngenta and unallowable purpose premium icon
What’s the story?
06 Jan 2025
Unallowable purpose and corporate groups premium icon
Unallowable purpose
12 Aug 2024
Adaptable like a tax adviser premium icon
Adaptable like a tax adviser
22 Jul 2024
July 2023 legislation day announcements premium icon
Summer reading sorted
24 Jul 2023
Nudge letters in relation to the Pandora Papers premium icon
The box is open
27 Jun 2023
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Feedback: 4 December 2025 Readers’ forum: Should we cancel group registration retrospectively? Readers’ forum: Where there’s a will, there’s a way Readers’ forum: The Queen’s Gambit Readers’ forum: Race against time
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NEWS premium icon
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Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted Investment interest and property rates hiked and personal tax thresholds frozen until 2031
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CASES premium icon
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Holiday pay was not part of regular salary Nutella biscuits were not chocolate covered Conditions for additional dwelling supplement not met HMRC’s letter was not amenable to judicial review No reasonable excuse for failing to submit ATED returns
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This week's opinion: 4 December 2025 Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted
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