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Avoidance
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19
Bhaur: Setting aside a transaction on the grounds of mistake
It was a mistake
Understanding the approved mileage allowance payments rules
Keep track!
How to manage a dawn raid
Let us in!
Does the UK promote tax avoidance?
A shady place for monied people
Analysis of Supreme Court’s decision in Moulsdale v CRC
To VAT or not to VAT?
Analysis of the judgment in Good v CRC
Box office hits
Careless behavioural penalties for UK and offshore errors
Careless behavioural penalties
Gold bullion scheme fails at the tribunal
Midas touch fails
HMRC’s approach to compliance
Sledgehammer to crack a nut?
Tax implications of owning a super yacht
Below deck
Spotlight targets offshore remuneration trusts
HMRC has published Spotlight 51 highlighting a tax avoidance scheme that attempts to disguise income and other taxable profits as loans or fiduciary receipts.Marketed by firms...
Appeal against partner payment notice penalty
D Beadle v CRC, Upper Tribunal (Tax and Chancery Chamber),
1 April 2019
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Tax tip: Income from a US limited liability company or S corporation
Readers’ forum: What payments are counted before breaching allowance?
Readers’ forum: Offshore bond in the form of French life insurance policy
Readers’ forum: Could there be a problem with giving too generously?
Readers’ forum: VAT on contract for project management
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NEWS
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Government plans to reduce non-compliance
Agent accounts may be suspended without notice
Claims amended by HMRC soar in 2024
Late payment interest rates rise from April
Deadline dates for May 2025
DEADLINE DATES
Deadline dates for May 2025
CASES
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Ramsay did not prevent dry tax charge
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Passenger transport services qualify for TOMS
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This week's opinion: 3 April 2025
Government plans to reduce non-compliance
Agent accounts may be suspended without notice
Claims amended by HMRC soar in 2024
Late payment interest rates rise from April