General principles of tax avoidance

General principles of tax avoidance 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

On 17 July 2014, the Finance Act 2014 (FA 2014) introduced the concept of a follower notice. It is a further weapon in HMRC’s armoury in its battle against tax avoidance....

Practice Note

Based on a Practice Note originally produced by Tolley and Milestone International Tax Partners LLP and now updated by LexisPSL. FORTHCOMING CHANGE: As announced at...

Practice Note

Lexis®PSL Tax is grateful to Nigel Doran of Macfarlanes LLP for his comments on an earlier draft of this Practice Note. However, the views expressed are those of...

Practice Note

The Scottish general anti-avoidance rule (Scottish GAAR) aims to protect revenue through counteracting tax avoidance arrangements, and is intended to work in tandem with...

Practice Note

The general anti-abuse rule (the GAAR) applies: • with effect from 17 July 2013 (the date of Royal Assent of the Finance Act 2013 (FA 2013)) except that, in respect of...

Practice Note

FORTHCOMING CHANGE relating to the GAAR: Finance Bill 2019–20 makes various amendments to the GAAR, generally with effect from Royal Assent (see News Analysis: Draft...

Practice Note

FORTHCOMING CHANGE relating to the GAAR: Finance Bill 2019–20 makes various amendments to the GAAR, generally with effect from Royal Assent (see News Analysis: Draft...

Practice Note