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tax avoidance
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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
Analysis of the judgment in Good v CRC
Box office hits
Gold bullion scheme fails at the tribunal
Midas touch fails
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READERS'
FORUM
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Tax tip: Temporary workplace relief and the self-employed
Feedback: 17 April 2025
Readers’ forum: Tax effect of leaving the UK on life assurance policy
Readers’ forum: Will executors be able to claim residence nil rate band on death?
Readers’ forum: What is the tax position if company is liquidated?
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NEWS
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New self-assessment claims to be made online or on paper
Tax treatment of double remittances has not changed
Consultation postponed on predevelopment costs
Office for Value for Money will focus on ‘mega projects’
Savers must act now to avoid penalties
DEADLINE DATES
Deadline dates for May 2025
CASES
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Annex provided self-sufficient accommodation
No breach of fiscal neutrality
No breach of fiscal neutrality testing
Hypothetical contract was one of employment
Overclaimed input tax on motorcycles