Anti-avoidance

Anti-avoidance guidance:

The following Tax practice note provides comprehensive and up to date legal information on Accelerated payment notices

Practice notes

The following Tax precedent provides comprehensive and up to date legal information on Disclosable cross-border tax arrangements—DAC 6—training materials...

Precedents

The following Private Client practice note provides comprehensive and up to date legal information on Disclosure of tax avoidance schemes—IHT

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Disclosure of tax avoidance schemes—income tax, corporation tax, CGT and NICs...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Disclosure of tax avoidance schemes—procedure

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Disclosure of tax avoidance schemes—SDLT

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Disclosure of tax avoidance schemes—VAT (before 1 January 2018) [Archived]...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Disclosure of tax avoidance schemes—VAT and other indirect taxes (DASVOIT)...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on EU reporting rules for cross-border tax arrangements—DAC 6...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Follower notices

Practice notes

The following Private Client practice note provides comprehensive and up to date legal information on Penalties for enablers of defeated tax avoidance schemes...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Promoters of tax avoidance schemes

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Ramsay and composite transactions

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Ramsay and prescriptive statutory language

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Ramsay as a guide to statutory construction

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Ramsay in reverse

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Ramsay—reality and legal form

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Scottish general anti-avoidance rule (Scottish GAAR)

Practice notes

The following Tax Q&A provides comprehensive and up to date legal information on Should I consider whether Ramsay applies to my transaction?

Q&As

The following Tax practice note provides comprehensive and up to date legal information on The GAAR advisory panel

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on The GAAR procedure

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on The general anti-abuse rule (GAAR)

Practice notes
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