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Tax compliance and investigation

Expert commentary and practical guidance from ICAEW related to tax compliance, as defined by HMRC. This includes appeals and investigations, avoidance, evasion, and penalties.

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Professional conduct in relation to taxation (PCRT)

PCRT sets out the principles and standards of behaviour that all members, affiliates and students must follow in their tax work.
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Appeals, disputes and investigations

Residence and domicile: Some income from protected foreign settlement found to be taxable in the UK
  • Helpsheets and support
  • 03 Apr 2025
In the first case on this point to come to a hearing, the First-tier Tribunal (FTT) has found that offshore income gains (OIGs) and accrued income profits (AIPs) were taxable on...
Inheritance tax: Taxpayer wins appeal on home loan scheme
  • Helpsheets and support
  • 03 Apr 2025
The Upper Tribunal (UT) found that a promissory note given by the deceased could be deducted from the value of the estate. This meant that the scheme under which she had remained in her home but it had technically been...
VAT: Application to strike out appeal on post-Brexit application of EU law
  • Helpsheets and support
  • 03 Apr 2025
The First-tier Tribunal (FTT) has refused to strike out an appeal concerning the post-Brexit application of EU VAT law. In January 2023, Mr Poulton submitted a VAT refund claim under the DIY housebuilders scheme...
HMRC turns spotlight on profit extraction schemes
  • Article
  • 01 Apr 2025
In its latest spotlight, HMRC warns companies not to use a scheme that uses advertising and marketing expenditure to reduce taxable profits and disguise employment income in the form of redeemable loyalty points.
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Avoidance

HMRC turns the screw on tax scheme promoters
  • Article
  • 10 Apr 2025
The government has proposed giving HMRC “additional powers and stronger sanctions” to clamp down on promoters of tax avoidance schemes in a consultation published alongside the Spring Statement on 26 March 2025.
Avoidance: Dry tax charge upheld
  • Helpsheets and support
  • 03 Apr 2025
A taxpayer has failed in his argument that the Ramsay doctrine should be applied to arrangements into which he had entered. Although the whole scheme was ineffective, an element still gave rise to taxable income and thus a tax charge...
HMRC turns spotlight on profit extraction schemes
  • Article
  • 01 Apr 2025
In its latest spotlight, HMRC warns companies not to use a scheme that uses advertising and marketing expenditure to reduce taxable profits and disguise employment income in the form of redeemable loyalty points.
Government takes action on umbrella companies
  • Article
  • 10 Mar 2025
The government has confirmed that it will take forward plans to regulate umbrella companies for the purposes of employment rights and that it will continue to review further policy options.
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Evasion

HMRC turns the screw on tax scheme promoters
  • Article
  • 10 Apr 2025
The government has proposed giving HMRC “additional powers and stronger sanctions” to clamp down on promoters of tax avoidance schemes in a consultation published alongside the Spring Statement on 26 March 2025.
HMRC turns spotlight on profit extraction schemes
  • Article
  • 01 Apr 2025
In its latest spotlight, HMRC warns companies not to use a scheme that uses advertising and marketing expenditure to reduce taxable profits and disguise employment income in the form of redeemable loyalty points.
Government takes further action to reduce tax debt
  • Article
  • 26 Mar 2025
At the Spring Statement 2025, the government announced a package of new measures intended to reduce tax debt and close the tax gap. Taken together, the measures are expected to raise over £1bn in additional tax revenue per year by 2029/30.
Exclusive Faculty news: March 2025
  • Helpsheets and support
  • 28 Feb 2025
Frank Haskew looks at the latest Tax Faculty activity, including: HMRC’s current service performance; an update on making tax digital for income tax; and meetings with James Murray MP, Exchequer Secretary to the Treasury.
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Penalties

Exclusive MTD for income tax penalties
  • Helpsheets and support
  • 17 Apr 2025
A new system of penalties for late submission and payment of income tax is being introduced alongside Making Tax Digital (MTD) for income tax. ICAEW’s Tax Faculty explains the new rules and the other penalties that may need to be considered in the context of MTD income tax.
HMRC turns spotlight on profit extraction schemes
  • Article
  • 01 Apr 2025
In its latest spotlight, HMRC warns companies not to use a scheme that uses advertising and marketing expenditure to reduce taxable profits and disguise employment income in the form of redeemable loyalty points.
Chancellor walks tightrope over uncertain landscape
  • Article
  • 27 Mar 2025
Despite welcome improvements to the OBR forecast and positive noises on defence spending and capital investment in the Spring Statement, the economy remains on shaky ground.
Over one million taxpayers may face £100 penalty
  • Article
  • 04 Feb 2025
HMRC estimates that 1.1 million taxpayers missed the 31 January 2025 deadline for filing their 2023/24 tax return. ICAEW explains the penalties, and why late filers should consider whether an easement applies, or if they have grounds to appeal.
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Join the Tax Faculty

The Tax Faculty is the voice of tax for ICAEW, responsible for all submissions to the tax authorities. Join the Faculty for expert guidance and support enabling you to provide the best advice on tax to your clients or business.
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Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.

Exclusive HMRC Investigations Handbook
  • eBook
  • 2025
  • Mark McLaughlin
Guidance on all aspects of HMRC’s investigative work, to help practitioners with tax administration and compliance.
Exclusive Tax litigation handbook
  • eBook
  • 2024
  • Pump Court Tax Chambers
The Tax Litigation Handbook is the successor to the previously published Hamilton on Tax Appeals. The book is intended to provide a guide to all aspects of procedure in tax disputes and litigation, with commentary that is both technical and practical. The book covers tax investigations and the appeals procedure, including all aspects of procedure before the First-tier Tribunal and Upper Tribunal.
Exclusive Guide to taxpayers’ rights and HMRC powers
  • eBook
  • 2023
  • Robert Maas
Guide to the growing breadth of HMRC powers and the increasingly complex penalty regime for non-compliance.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.

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eBooks

The Library & Information Service provides a collection of eBooks as a benefit of membership. Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com.

Exclusive Estate planning: anti-avoidance
  • eBook chapter
  • 2024
  • Lesley King
A section outlining the rules and regulations that have been enacted to combat the effectiveness of tax avoidance schemes in estate planning contexts. Includes consideration of the general anti-abuse rule (GAAR) and the Disclosure of Tax Avoidance Scheme (DOTAS) Regulations.
Exclusive Mandatory disclosure rules
  • eBook
  • 2023
  • Georg Kofler [and others]
Contains 39 national reports from experts in international tax law with strong knowledge in the OECD/G20 BEPS Project and EU developments where they discuss their countries' objectives and experiences regarding the impact and implementation of MDR.
Exclusive Anti-avoidance
  • eBook chapter
  • 2023
  • IBFD
  • Global Corporate Tax Handbook
A section providing an overview of the UK's anti-avoidance rules relating to corporate taxation. Covers the general anti-abuse rule (GAAR), disclosure of tax avoidance schemes (DOTAS) rules, Pillar Two, transfer pricing legislation, limitations on interest deductibility, the controlled foreign company (CFC) charge, and the legislation on hybrid mismatches.
Exclusive Telegraph Tax Guide 2023
  • eBook
  • 2023
  • Telegraph Media Group
Covers everything you need to know about completing a self-assessment tax return for the 2022/23 financial year.
Exclusive Paying your tax, interest and penalties
  • eBook chapter
  • 2023
  • Telegraph Media Group
  • The Telegraph Tax Guide
A chapter aimed at individual taxpayers, setting out practical points relating to the payment of tax, interest and penalties. It includes some advice on what to do if you are unable to settle your tax bill.
Exclusive How to complete your Tax Return and work out your tax
  • eBook chapter
  • 2023
  • Telegraph Media Group
  • The Telegraph Tax Guide
A chapter aimed at individual taxpayers, giving practical pointers on completing a Tax Return. It also covers related matters such as filing deadlines and registering for Self Assessment. The author provides an illustrative worked example.
Exclusive You and HMRC
  • eBook chapter
  • 2023
  • Telegraph Media Group
  • The Telegraph Tax Guide
A chapter giving an overview of HMRC's powers and responsibilities with regard to the day-to-day running of the UK tax system, along with practical recommendations as to how individual taxpayers ought to deal with HMRC.
Exclusive Compliance issues and transfer pricing disputes
  • eBook chapter
  • 2022
  • Jerome Monsenego
  • Introduction to Transfer Pricing
A chapter examining two administrative concerns linked to transfer pricing: the need to enforce certain compliance rules, and the prevention and resolution of cross-border transfer pricing disputes.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

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Articles and books in the ICAEW Library collection

The collection of the ICAEW Library & Information Service includes a range of articles, books and reports on tax compliance. A selection of recent books on this topic is set out below.
Schedule 36 notices: HMRC information requests, 3rd ed.
  • Library book
  • 2024
  • K. Gordon
  • Claritax Books
This book examines the extent of HMRC's powers to obtain information and documents from taxpayers and certain third parties, as well as the associated safeguards and constraints. The author aims to assist readers in recognising and challenging information notices that are not within the law.
Clarke's offshore tax planning 2024-25: trusts and companies
  • Library book
  • 2024
  • S. Woodward
  • LexisNexis
An annual reference work covering the role of overseas trusts and companies in private client tax planning. It explains planning techniques, the applicable legal framework, and relevant anti-avoidance legislation.
Advising British expats: tax compliance and planning, 2024-25
  • Library book
  • 2024
  • J. Connolly
  • Claritax
This annual work provides in-depth coverage of residence, domicile, and double taxation matters, focusing on how UK taxes (such as income tax, CGT, NIC, IHT, etc.) impact expatriates.
The Telegraph tax guide 2024: your complete guide to the tax return for 2023/24
  • Library book
  • 2024
  • Telegraph Media Group
  • Kogan Page
A practical guide to completing a self-assessment tax return for the 2023/24 financial year. Includes a number of tax saving tips, and covers key changes from the Budget and Treasury Statements. Points are illustrated with worked examples.
Trust taxation and private client tax planning, 5th ed.
  • Library book
  • 2024
  • E. Chamberlain, M. Harrison, R. Wallington
  • Sweet & Maxwell
A guide to all areas of trust taxation and private client tax planning. Covers residence and domicile issues, Income Tax, Capital Gains Tax, Inheritance Tax, houses and chattels, business structures, investments, DOTAS, and compliance.
Taxpayer safeguards: rights and protections for individuals, 3rd ed.
  • Library book
  • 2024
  • K. Gordon
  • Claritax
This book explores in a practical manner the safeguards that are available for taxpayers when trouble arises with HMRC. The author covers the whole spectrum of protections – statutory, judicial, administrative, and so on.
A practical guide to tax disputes, 3rd ed.
  • Library book
  • 2024
  • A. Craggs, J. Hickey, J. Levy
  • Lexis Nexis
A guide to preparing for and taking part in a hearing in the tax tribunals or courts. Includes coverage of relevant legislation and case law, as well as various practical tips. This third edition takes account of several recent procedural changes.
Tax litigation handbook
  • Library book
  • 2024
  • Pump Court Tax Chambers
  • Bloomsbury Professional
An in-depth guide to all aspects of procedure in tax disputes, appeals and litigation, with commentary that is both technical and practical. This title is the successor to the previously published Hamilton on Tax Appeals.

To find out how you can borrow books from the Library please see our guide to borrowing books.

You can obtain copies of articles or extracts of books and reports through our document supply service.

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Webinars and videos have been designed by the Tax Faculty to provide practical guidance to practitioners on important developments to tax practice and policy.

You can register for Tax Faculty webinars by visiting our events page.
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