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 Bloomsbury Accounting and Tax Service.
Displaying 1-26 of 26 results
Exclusive
Reporting tax schemes and irregularities
- eBook chapter
- Oct 2024
- The TACS Partnership
- Bloomsbury Professional Tax Guide
A chapter on HMRC's extensive powers to discourage the design, marketing, and implementation of tax avoidance schemes.
Exclusive
Interest and penalties
- eBook chapter
- Oct 2024
- The TACS Partnership
- Bloomsbury Professional Tax Guide
A chapter on the penalties which may be incurred under the current UK tax regime. Covers penalties for failure to notify, late filing, late payment, errors, and enablers of tax avoidance. The authors also discuss the interest which is chargeable on tax paid late, as well as the general anti-abuse rule (GAAR) penalty regime.
Exclusive
SDLT anti-avoidance rules
- eBook chapter
- Aug 2024
- Ros Martin
- Stamp Taxes
A chapter providing an outline of the anti-avoidance rules which apply to Stamp Duty Land Tax.
Exclusive
Remuneration strategies
- eBook chapter
- Jul 2024
- Peter Rayney
- Tax Planning for Family and Owner-managed Companies
Chapter containing advice on remuneration strategies and tax planning, written for anyone who advises or runs a family or owner-managed company.
Exclusive
Selling the owner-managed business or company
- eBook chapter
- Jul 2024
- Peter Rayney
- Tax Planning for Family and Owner-managed Companies
Tax planning advice on selling a family or owner-managed company, written for anyone who advises or runs one.
Exclusive
Tax planning versus tax avoidance
- eBook chapter
- Apr 2024
- Chris Erwood, Jacquelyn Kimber, Iris Wünschmann-Lyall
- Capital Gains Tax
Expert commentary on how to draw a line between tax planning, tax avoidance and illegal tax evasion, in relation to capital gains tax.
Exclusive
The regulation of tax avoidance
- eBook chapter
- Apr 2024
- Hartley Foster, Adrian Shipwright
- Revenue Law - Principles and Practice
A chapter on the various anti-avoidance rules which apply in the UK. Includes sections on the Disclosure of Tax Avoidance Schemes regime, the indirect tax rules, accelerated payment and follower notices, the Promoters of Tax Avoidance Schemes rules, and DAC6 and mandatory disclosure rules.
Exclusive
Tax avoidance and legislation
- eBook chapter
- Apr 2024
- Hartley Foster, Adrian Shipwright
- Revenue Law - Principles and Practice
A chapter on the legislative measures (other than penalties) that are used as a means of tackling tax avoidance.
Exclusive
Income tax compliance
- eBook chapter
- Apr 2024
- John Hiddleston, Azets
- Income Tax
A full chapter providing a practical overview of compliance issues relating to income tax.
Exclusive
Non-resident CGT and UK land
- eBook chapter
- Mar 2024
- Mark McLaughlin, Rebecca Sheldon, Sarah Squires
- Tax Planning
A chapter on taxation relevant to non-resident investors in UK land, highlighting tax planning opportunities and potential pitfalls.
Exclusive
Planning with CGT reliefs: risks and anti-avoidance
- eBook chapter
- Jan 2024
- Satwaki Chanda, Sam Hart
- Capital Gains Tax Reliefs for SMEs and Entrepreneurs
A chapter providing detailed guidance on the available Capital Gains Tax reliefs, as well as associated tax planning considerations and anti-avoidance rules. Written for SMEs and entrepreneurs in the UK.
Exclusive
HMRC powers
- eBook chapter
- Jan 2024
- Satwaki Chanda, Steve Collings, Jacquelyn Kimber, Maria Kitt, David O'Keefe, Andrew Parkes
- Corporation Tax
A full chapter providing practical guidance on HMRC powers, covering topics such as appeal procedures, documents and record keeping, time limits for raising assessments, HMRC correction of tax returns and HMRC action to counter tax avoidance schemes.
Exclusive
Buying and selling companies
- eBook chapter
- Jan 2024
- Satwaki Chanda, Steve Collings, Jacquelyn Kimber, Maria Kitt, David O'Keefe, Andrew Parkes
- Corporation Tax
Practical guidance on the taxation issues involved in buying and selling a corporate business, aimed at professional tax advisers.
Exclusive
Penalties
- eBook chapter
- Sep 2023
- Robert Maas
- Guide to Taxpayers Rights and HMRC Powers
A chapter on HMRC powers in relation to tax penalties.
Exclusive
Serial tax avoiders
- eBook chapter
- Sep 2023
- Robert Maas
- Guide to Taxpayers Rights and HMRC Powers
A chapter on HMRC powers in relation to serial tax avoiders.
Exclusive
Disclosure of tax avoidance schemes
- eBook chapter
- Sep 2023
- Robert Maas
- Guide to Taxpayers Rights and HMRC Powers
A chapter on HMRC powers in relation to disclosure of tax avoidance schemes (DOTAS) rules.
Exclusive
Guide to taxpayers’ rights and HMRC powers
- eBook
- Sep 2023
- Robert Maas
- Guide to Taxpayers Rights and HMRC Powers
Guide to the growing breadth of HMRC powers and the increasingly complex penalty regime for non-compliance.
Exclusive
Tax avoidance and BEPS
- eBook chapter
- Jul 2023
- Lynne Oats
- Principles of International Taxation
A chapter reflecting on how the OECD’s work on base erosion and profit shifting (BEPS) has aimed to tackle corporate tax avoidance, and outlining the outcomes of the BEPS 1.0 project.
Exclusive
Beyond BEPS 1.0
- eBook chapter
- Jul 2023
- Lynne Oats
- Principles of International Taxation
A chapter outlining the OECD's BEPS 2.0 project, which builds upon the earlier BEPS 1.0 initiative.
Exclusive
Anti-avoidance rules: structure
- eBook chapter
- Jul 2023
- Lynne Oats
- Principles of International Taxation
A chapter covering two kinds of anti-avoidance rules which aim to tackle some of the tax avoidance techniques used by multinational entities: controlled foreign companies (CFC) legislation, and anti-hybrid rules relating to entity mismatches.
Exclusive
Improper use of treaties
- eBook chapter
- Jul 2023
- Lynne Oats
- Principles of International Taxation
A chapter exploring some of the most common corporate structures used for the purpose of abusing bilateral tax treaties, as well as the common approaches to preventing such improper practices.
Exclusive
Anti-avoidance rules: finance
- eBook chapter
- Jul 2023
- Lynne Oats
- Principles of International Taxation
A chapter discussing the interest restriction rules that some countries have adopted in an attempt to prevent multinational entities from using intra-group financial arrangements to reduce their group tax liabilities.
Exclusive
Tackling 'tax avoidance'
- eBook chapter
- Apr 2021
- Mark McLaughlin
- HMRC Investigations Handbook 2018-19
A chapter on HMRC's powers in relation to tax avoidance, to help practitioners with tax administration and compliance.
Exclusive
Contentious tax planning enquiries
- eBook chapter
- Apr 2021
- Mark McLaughlin
- HMRC Investigations Handbook 2018-19
Guidance on enquiries which are more likely to result in a significant dispute with HMRC, to help practitioners with tax administration and compliance.
Exclusive
EU DAC 6 – the UK’s former EU Mandatory Disclosure regime
- eBook chapter
- Mar 2021
- John Hiddleston, Azets
- Automatic Exchange of Information Handbook
A chapter giving an overview of the UK’s DAC 6 regulations, which were revoked with effect from 28 March 2023, at which point they were replaced by new OECD MDR regulations.
Exclusive
OECD MDR – the OECD Mandatory Disclosure regime
- eBook chapter
- Mar 2021
- John Hiddleston, Azets
- Automatic Exchange of Information Handbook
A chapter covering the new Mandatory Disclosure Rules which came into force in the UK on 28 March 2023, implementing OECD MDR. These replaced the previous mandatory disclosure regulations, which were based on the EU’s DAC 6 rules.
Displaying 1-26 of 26 results
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