Tax avoidance, evasion and non-compliance

Gain crucial insights and expert strategies to effectively address tax avoidance, evasion, and non-compliance. Enhance your practice with guidance on managing compliance, minimizing tax liabilities, identifying risk areas, and implementing preventive measures. Ensure your clients adhere to regulatory frameworks, maintaining rigorous compliance to mitigate severe penalties and legal consequences.

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Determinations Disclosure of tax avoidance schemes Disputes with HMRC: appeals General principles of tax avoidance HMRC powers and enquiries Offshore anti-avoidance regimes Offshore tax evasion Penalties, interest and time limits The general anti-abuse rule

Latest Private Client News

UT follows Medpro when applying Martland three-stage test, but still refuses late appeal application (Tajinder Pawar v HMRC)

UT follows Medpro when applying Martland three-stage test, but still refuses late appeal application (Tajinder Pawar v HMRC)

The following Tax news provides comprehensive and up to date legal information on UT follows Medpro when applying Martland three-stage test, but still refuses late appeal application (Tajinder Pawar v HMRC)

Expat’s withdrawals from SIPP exempt from UK tax under UK-Portugal Double Tax Convention (Masters v HMRC)

Expat’s withdrawals from SIPP exempt from UK tax under UK-Portugal Double Tax Convention (Masters v HMRC)

The following Pensions news provides comprehensive and up to date legal information on Expat’s withdrawals from SIPP exempt from UK tax under UK-Portugal Double Tax Convention (Masters v HMRC)

Private Client weekly highlights—18 September 2025

Private Client weekly highlights—18 September 2025

The following Private Client news provides comprehensive and up to date legal information on Private Client weekly highlights—18 September 2025

Question of the week: A claim (issued protectively) under the Inheritance (Provision for Family and Dependants) Act 1975 is due to be settled at mediation. It has been over two years since the date of death, so the parties will not benefit from any retrospective tax treatment associated with a Deed of Variation. Would the parties need to execute both a Deed of Variation and a Settlement Agreement, or would a Settlement Agreement executed as a deed suffice?

Question of the week: A claim (issued protectively) under the Inheritance (Provision for Family and Dependants) Act 1975 is due to be settled at mediation. It has been over two years since the date of death, so the parties will not benefit from any retrospective tax treatment associated with a Deed of Variation. Would the parties need to execute both a Deed of Variation and a Settlement Agreement, or would a Settlement Agreement executed as a deed suffice?

Question of the week: A claim (issued protectively) under the Inheritance (Provision for Family and Dependants) Act 1975 is due to be settled at mediation. It has been over two years since the date of death, so the parties will not benefit from any retrospective tax treatment associated with a Deed of Variation. Would the parties need to execute both a Deed of Variation and a Settlement Agreement, or would a Settlement Agreement executed as a deed suffice?

Featured Private Client content

Nature and classification of trusts—the three certainties

Nature and classification of trusts—the three certainties

Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...

Protectors

Protectors

ProtectorsWhat is a protector?A protector is a person who holds powers under a trust but who is not a trustee. A protector is a person who is...

Preparing the application form PA1P/PA1A for probate or letters of administration

Preparing the application form PA1P/PA1A for probate or letters of administration

Preparing the application form PA1P/PA1A for probate or letters of administrationFORTHCOMING CHANGE: The postal application forms PA1P and PA1A for...

Administration actions—personal representatives and the deceased's liabilities

Administration actions—personal representatives and the deceased's liabilities

Administration actions—personal representatives and the deceased's liabilitiesAn individual may assume obligations, for example in respect of...

Precedents

Loan agreement—individuals

Loan agreement—individualsDATE:Parties1[[name] of [address] [and [name] of [address]] OR [name] and [name] both of [address]] (Lender[s])2[[name] of...
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2nd Jun
Practice notes

The Cy-près doctrine

The Cy-près doctrineFORTHCOMING CHANGE: The Charities Act 2022 (CA 2022) received Royal Assent on 24 February 2022 and will be implemented on a...
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30th May
Practice notes

Trustees—appointment of trustees

Trustees—appointment of trusteesOriginal trusteesTrustees will usually be appointed by the instrument that brings the trust into existence. The trust...
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2nd Jun
tag iconIn-house
Practice notes

Death in service benefits

Death in service benefitsOverview of the types of death in service benefits and their tax treatmentThere are three types of death in service...
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Produced in partnership with Eleanor Walsh, Lily Hurley and Emily Cook of Sinclair Gibson LLP
30th May
Practice notes

Assent of assets by personal representatives

Assent of assets by personal representativesPersonal representatives (PRs) can transfer assets to beneficiaries in any way that would also be...
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2nd Jun
Q&As

A trust holds the beneficial ownership of shares in a company of which one trustee is a director. Of the three beneficiaries, two are adults and there is a declaration of trust in respect of the shares held for them. The other is a minor and there is a separate declaration of trust for him. What would or should happen to the company shares on the death of a beneficiary? Neither declaration of trust deals with this issue.

A trust holds the beneficial ownership of shares in a company of which one trustee is a director. Of the three beneficiaries, two are adults and there...
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Produced in partnership with Chris Bryden of 4 King’s Bench Walk
30th May
Practice notes

Intermeddling in an estate

Intermeddling in an estateWhat is intermeddling?An individual who performs certain duties which a personal representative (PR) would perform to...
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Produced in partnership with Jenny Bird and Charlotte Kynaston of Macfarlanes
2nd Jun
Practice notes

Termination of trusts—methods of termination

Termination of trusts—methods of terminationDuration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules...
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2nd Jun
Practice notes

Trusts as a vehicle for holding company shares

Trusts as a vehicle for holding company sharesIntroductionMany trusts own shares as part of a portfolio of investments. This Practice Note looks at...
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2nd Jun
Practice notes

Benevolent funds

Benevolent fundsFORTHCOMING CHANGE: The Charities Act 2022 (CA 2022) received Royal Assent on 24 February 2022 and will be implemented on a staggered...
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30th May
Practice notes

Creation of trusts—life insurance trusts

Creation of trusts—life insurance trustsDefining life insurance trustsA life insurance trust usually involves either:•an assignment of an insurance...
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30th May
Practice notes

Lifetime gifts

Lifetime giftsA lifetime gift is a gratuitous transfer of ownership of any property between living persons and not made in expectation of death. In...
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2nd Jun
Practice notes

Source of income (and private client)

Source of income (and private client)When advising an individual on cross-border or offshore tax planning, it is important to establish the 'source'...
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2nd Jun
Practice notes

Liferent trusts—Scotland

Liferent trusts—ScotlandLiferent trustsA liferent trust (or trust liferent) is a trust which, when settled, confers a use and income benefit, or both,...
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Produced in partnership with Pete Murrin of Turcan Connell
30th May
tag iconScottish Law
Q&As

When can a mistake in an executed deed be rectified by a manuscript amendment rather than by a deed of rectification?

When can a mistake in an executed deed be rectified by a manuscript amendment rather than by a deed of rectification?This Q&A explains when it is...
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Produced in partnership with Emma Holland of Stewarts Law
30th May
Practice notes

Advantages and disadvantages of an offshore trust

Advantages and disadvantages of an offshore trustAn offshore trust is a trust where the trustees are resident in a low or zero tax jurisdiction....
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Produced in partnership with Mourant Ozannes
30th May

Popular documents

Priority between loss reliefs in loss making companies

Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a

Late payment penalties—inheritance tax

Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid

Contributory negligence in personal injury claims

Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a

Can shares in a limited company that have not been paid-up at all be cancelled?

Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an