Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Avoidance

HMRC will receive an extra three quarters of a million pounds to fund their ongoing fight against tax dodging, the chancellor announced this afternoon.

The move to combat non-compliance and criminal activity was welcomed by the Association of Revenue and Customs (ARC), which represents the taxman’s senior staff members. The union’s president, Tony Wallace, claimed the £750m injection “will yield a significant dividend for the country”.

R (on the application of APVCO 19 Ltd & others) v HM Treasury & another

E Dunne and V Gray v CRC, Queen’s Bench Division

Does the general anti-abuse rule deserve criticism?

Pendragon plc & others v CRC, Supreme Court

Bermuda angry at inclusion on tax haven blacklist

Is there logic to SDLT anti-avoidance provisions?

Abbey National Treasury Services plc & another (TC4424)

Margaret Hodge’s legacy as chair of the Public Accounts Committee

Gemsupa Ltd & another (TC4302)

An avoidance scheme designed to exploit the employment allowance has been deemed by tax officials to be ineffective.

HMRC intend to challenge all uses of the arrangement, which the department claims “simply does not work”. Users are urged to withdraw.

What impact does public perception of avoidance have on advisers?

Show
12
Results
back to top icon