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TAX-AVOIDANCE


Tax and the City review for July 2025 premium
Card image Zoe Andrews
Card image Mike Lane
Osmond, Eastern Power Networks and HMRC’s guidance on their new unilateral APA process are among the developments in this month’s review by Mike Lane and Zoe Andrews (Slaughter and May).
9 July 2025
Tax and the City review for May 2025 premium
Card image Zoe Andrews
Card image Mike Lane
The application of Ramsay in a recent case and HMRC’s revised guidance on salaried members are among the topics covered in this month’s review by Mike Lane and Zoe Andrews (Slaughter and May).
7 May 2025
Closing in on promoters of marketed tax avoidance scheme starpremium
Card image Malcolm Gammie CBE KC
Malcolm Gammie CBE KC (One Essex Court) examines recent Government proposals which, he says, leave little doubt that tax avoidance, like tax evasion, is to be regarded as a criminal activity.
30 April 2025
The VAT review for April 2025 premium
Card image Katie Oliver
Card image Gary Barnett
Katie Oliver and Gary Barnett (Simmons & Simmons) review the latest decisions on VAT recovery and an AG opinion on the application of market value provisions in the VAT Directive.
9 April 2025
HMRC’s whistleblower reward scheme: what we know so far premium
Card image Jack Prytherch
Jack Prytherch (Osborne Clarke) explains how the new scheme will apparently take inspiration from US and Canadian whistleblower models.
2 April 2025
Sajedi: an unwelcome Ramsay surprise premium
Card image Kyle Rainsford
Kyle Rainsford (Addleshaw Goddard) explores some difficulties resulting from the tribunal’s purposive interpretation in a recent case.
2 April 2025
RBC: from the island of literal interpretation to the continental shelf starpremium
Card image Kyle Rainsford
Card image Victoria Hine
RBC reopens some old Ramsay uncertainties. Victoria Hine and Kyle Rainsford (Addleshaw Goddard) attempt to chart a course through.
5 March 2025
A Moran v HMRC premium
TOAA applied on rent-free property settled in an offshore trust
28 May 2025
The executors of L Elborne deceased and others v HMRC premium
Upper Tribunal finds home loan scheme effective.
26 February 2025
The Tower One St George Wharf Ltd v HMRC premium
UT denies SDLT group relief because of tax avoidance main purpose.
27 November 2024
EDITOR'S PICKstar
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B D’Angelin v HMRC
9 July 2025
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