Anti-avoidance

Anti-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

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ARCHIVED: This Practice Note has been archived and is not maintained.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

EU Directive 2018/822 of 25 May 2018 (DAC 6) requires Member States to enact rules obliging ‘intermediaries’ (as defined), and in some cases taxpayers, to report...

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

The imposition of penalties on enablers of defeated tax avoidance schemes is designed to prevent and discourage designers, marketers and facilitators of abusive tax...

Practice Note

Finance Act 2014 contains rules relating to promoters of tax avoidance schemes (POTAS). These rules are designed to discourage the marketing of tax avoidance schemes by...

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

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

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

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

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

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