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Practice notes
Partnership lossesThis Practice Note is about the calculation and use of losses (other than capital losses) made by general partnerships, limited...
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16th Nov
Practice notes
Capital gains for connected personsThe capital gains legislation includes specific provisions for persons who are connected with one another. These...
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16th Nov
Practice notes
Taxation of trading profits—basis, receipts and deductionsOnce a company has established that it has a trade (for which see Practice Note: What is a...
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16th Nov
Practice notes
Directive for administrative cooperation in the field of taxation (DAC)—FAQsWhat is the directive for administrative cooperation (DAC)?In 2011, the...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 16th Nov
Practice notes
Taxation of general partnershipsThis Practice Note is about the tax treatment of a general partnership formed under English law (as opposed to a...
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16th Nov
Practice notes
Disguised investment management fee rulesThis Practice Note describes the tax code applicable to fund managers—the disguised investment management fee...
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Produced in partnership with Emily Clark of Travers Smith 16th Nov
Practice notes
Wales: Land transaction tax (LTT)—particular transactions and taxpayersLand transaction tax (LTT) replaced stamp duty land tax (SDLT) in Wales with...
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Produced in partnership with Andrew Evans 16th Nov
Practice notes
SDLT—notifiable transactionsThis Practice Note considers the steps to take in relation to SDLT once it is established there is a chargeable...
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16th Nov
Practice notes
Non-statutory clearancesCoronavirus (COVID-19): HMRC are unable to accept non-statutory clearance applications made by post due to COVID-19....
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16th Nov
Practice notes
What is interest?Interest is an important concept in UK tax law. Specifically, an obligation to withhold UK income tax applies to payments of certain...
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16th Nov
Practice notes
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
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16th Nov
Practice notes
Stamp duty reliefsFORTHCOMING CHANGE relating to electronic stamping becomes permanent on 19 July 2021: With effect from 19 July 2021, the electronic...
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16th Nov
Practice notes
SDLT—common lease transactionsThis Practice Note provides an overview of the stamp duty land tax (SDLT) treatment of the following common lease...
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16th Nov
Q&As
In a liquidation demerger involving a hive-up of assets to a ‘Liquidation Holdco’, does a capital gains degrouping charge arise?The capital gains...
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16th Nov
Practice notes
Tax controversy—Japan—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to tax controversy in Japan published as part of the...
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16th Nov
Practice notes
What is a rights issue?This practice note explains what a rights issue is.For more information on the corporate law aspects of rights issues,...
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16th Nov

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