Tax avoidance, evasion and non-compliance

Tax avoidance, evasion and non-compliance guidance:

The Finance Act 2014 (FA 2014) introduced the concepts of an accelerated payment notice (APN) and a partner payment notice (PPN) to help combat tax avoidance by...

Practice Note

Convention rights The Human Rights Act 1998 (HRA 1998) came into force in October 2000 and gives effect to the rights contained in the European Convention on Human Rights...

Practice Note

This Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to speak for the Tribunals Service or the judiciary. This...

Practice Note

This Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to speak for the Tribunals Service or the judiciary. This...

Practice Note

This Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to speak for the Tribunals Service or the judiciary. This...

Practice Note

This Practice Note is about the rules that can impose a charge to tax on UK persons holding interests in a non-UK resident company if that company disposes of an asset...

Practice Note

The exchange of information between HMRC and tax authorities in other territories is an essential tool in enabling authorities both to administer and enforce their own...

Practice Note

The Common Reporting Standard (CRS) is a global standard under which participating jurisdictions agree to exchange information about financial accounts held by...

Practice Note

FORTHCOMING CHANGE: The EU Fifth Money Laundering Directive (5MLD) was published in the EU official journal on 19 June 2018 and came into force on 9 July 2018. The...

Practice Note

FORTHCOMING CHANGE relating to inaccuracy penalties: Following an initial discussion document that was published on 2 February 2015, HMRC is consulting on a number of...

Practice Note

FORTHCOMING CHANGE relating to inaccuracy penalties: Following an initial discussion document that was published on 2 February 2015, HMRC is consulting on a number of...

Practice Note

Civil investigation of tax fraud HMRC’s published policy in respect of tax fraud states that HMRC will seek to use a civil rather than criminal procedure wherever...

Practice Note

This Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to speak for the Tribunals Service or the judiciary....

Practice Note

The European Convention on Human Rights (ECHR) was adopted by the Council of Europe in 1950. The ECHR sets out the rights and freedoms which the contracting parties are...

Practice Note

ARCHIVED: This archived Practice Note is not being maintained. It tracked the passage of the Bill through Parliament to its publication as an Act, and highlighted key...

Practice Note

In October 2013, the Isle of Man, Jersey and Guernsey each signed inter-governmental agreements (IGAs) with the UK to implement the automatic exchange of tax information....

Practice Note

The Human Rights Act 1998 (HRA 1998) imposes a duty on all public authorities in the UK to act in a manner that is compatible with rights under the European Convention on...

Practice Note

Direct recovery of tax debts (DRD) refers to HMRC's ability to instruct banks and building societies (ie deposit-takers) to deduct amounts to settle taxpayers' tax debts...

Practice Note

This Practice Note describes the rules on the disclosure of tax avoidance schemes (DOTAS) applying to inheritance tax (IHT). The procedural aspects of the rules,...

Practice Note

This Practice Note describes the rules on the disclosure of tax avoidance schemes (DOTAS) applying to income tax, corporation tax, capital gains tax (CGT) and National...

Practice Note

This Practice Note covers the procedural aspects of the rules on the disclosure of tax avoidance schemes (DOTAS) applying to income tax, corporation tax, capital gains...

Practice Note

This Practice Note describes the rules on the disclosure of tax avoidance schemes (DOTAS) applying to stamp duty land tax (SDLT). The procedural aspects of the DOTAS...

Practice Note

ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note describes the rules on the disclosure of arrangements for avoiding value added...

Practice Note

This Practice Note describes the rules on the disclosure of tax avoidance schemes for VAT and other indirect taxes (DASVOIT) that have applied since 1 January 2018. For...

Practice Note

Sometimes HMRC will come to the view that a taxpayer has paid, or been assessed for, too little tax, but will come to this view at a time when it is too late to open an...

Practice Note

In 2011, anti-avoidance legislation in the form of Part 7A of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) was introduced to tackle arrangements aimed at...

Practice Note