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Avoidance

HMRC has withdrawn another 2,600 accelerated payment notices (APNs) in 2018. According to figures obtained by City law firm RPC, this brings the total notices withdrawn to 8,600 of...
Spotlight 47 highlights tax avoidance schemes that try to avoid an income tax charge on distributions when winding up a company. These schemes claim to circumvent the targeted...
The Organisation for Economic Co-operation and Development (OECD) inclusive framework has issued a policy note setting out two main areas for renewed international discussions on...

No hiding place

Some schemes deemed ineffective by HMC.

The work of HMRC’s counter-avoidance directorate.

Travel Document Service and Ladbroke Group International (TC4728)

A cautionary Christmas tale of taxation for our troubled times.

R Huitson (TC4621)
P Degorce v CRC, Upper Tribunal (Tax and Chancery Chamber), 24 August 2015

The recent decision in IFM Corporate Trustees Ltd v Helliwell and Mountain (2015 JRC 160) focuses on tax avoidance using trusts.

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