Need to know
Exclusive
TAXguide 05/12
- Technical release
- 17 Feb 2015
- PDF (351kb)
Guidance on Aggressive tax avoidance schemes – what you need to bear in mind
Professional conduct in relation to taxation (PCRT)
- Helpsheets and support
- 30 Oct 2023
PCRT sets out the principles and standards of behaviour that all members, affiliates and students must follow in their tax work.
Features and articles
Tax news in brief 20 November 2024
- Article
- 19 Nov 2024
Highlights from the broader tax news for the week ending 20 November 2024, including: an update on MTD ITSA; suggestions for HMRC on how to reduce the tax gap; and legislation to enact the changes to business rates announced at the Autumn Budget 2024.
What’s in it for charities? A look at the Autumn Budget 2024
- Article
- 01 Nov 2024
After much of the Budget was trailed ahead of time (to the chagrin of the Speaker of the House of Commons), there was a risk that the Budget would not contain any provisions not yet floated in the media. The Chancellor did manage to spring a couple of surprises but, sadly, no great relief or support specifically for charities was announced.
HMRC turns the spotlight on GDPR provisions
- Article
- 21 Oct 2024
In Spotlight 65, HMRC has alerted taxpayers to issues with provisions for potential general data protection regulation (GDPR) fines or civil claims.
Tax news in brief 16 October 2024
- Article
- 15 Oct 2024
Highlights from the broader tax news for the week ending 16 October 2024, including: an update on the new independent film tax credit; HMRC encourages taxpayers to look online for information; and a HMRC one-to-many campaign relating to 2022/23 tax returns.
Technical round-up: September 2024
- Article
- 26 Sep 2024
This month’s top stories feature ICAEW’s push for Budget tax reforms and a delay in VAT on private school fees, along with a reminder for high earners to submit their 2021/22 tax returns.
ICAEW makes its case for Budget tax measures
- Article
- 19 Sep 2024
ICAEW has set out its recommendations for the business tax roadmap to be published at the Budget and has encouraged the government to carry-out a wider review of the tax system. ICAEW's Tax Faculty goes through the details.
NAO highlights tax evasion in the retail sector
- Article
- 09 Sep 2024
The National Audit Office (NAO) has found that HMRC does not have a specific strategy for tackling tax evasion, and that a cross-government approach as well as a better use of HMRC’s powers could increase tax revenues.
These two policy reversals could help close the tax gap
- Article
- 28 Aug 2024
Martyn E Jones, ICAEW past-president and Chair of the Advisory Board, Department of Economics and Finance, Brunel University London, explains the simple decision that could bring in more tax revenues for the UK government.
Webinars and recordings
Charity challenges, non-financial misconduct and tax fraud
- Podcast
- 20 Jan 2022
In this episode of ICAEW Insights, we look at the issues facing charities in the UK, the increasing focus of regulators, investors and stakeholders on non-financial misconduct and what’s new with tax.
Tax Administration Framework Review - Earlier payments of income and corporation taxes
- Webinar
- 05 May 2021
This webinar from the Tax Faculty explores the call for evidence on earlier payment of income and corporation taxes.
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
Reporting tax schemes and irregularities
- eBook chapter
- 2024
- The TACS Partnership
A chapter on HMRC's extensive powers to discourage the design, marketing, and implementation of tax avoidance schemes.
Exclusive
Tax planning versus tax avoidance
- eBook chapter
- 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
- 2024
- Hartley Foster, Adrian Shipwright
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
Income tax compliance
- eBook chapter
- 2024
- John Hiddleston, Azets
- Income Tax
A full chapter providing a practical overview of compliance issues relating to income tax.
Exclusive
HMRC powers
- eBook chapter
- 2024
- Satwaki Chanda, Steve Collings, Jacquelyn Kimber, Maria Kitt, David O'Keefe, Andrew Parkes
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
Self-assessment
- eBook chapter
- 2024
- Satwaki Chanda, Steve Collings, Jacquelyn Kimber, Maria Kitt, David O'Keefe, Andrew Parkes
A full chapter providing practical guidance on company tax returns and dealing with HMRC.
Exclusive
Penalties
- eBook chapter
- 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
- 2023
- Robert Maas
- Guide to Taxpayers Rights and HMRC Powers
A chapter on HMRC powers in relation to serial tax avoiders.
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.
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
Anti-avoidance
- eBook chapter
- 2023
- IBFD
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
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
Compliance issues and transfer pricing disputes
- eBook chapter
- 2022
- Jerome Monsenego
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.
Exclusive
A practitioner's guide to international tax information exchange regimes
- eBook
- 2021
- Grahame Jackson, Harriet Brown
The authors analyse the operation of the various automatic exchange of information regimes which have been introduced in the last five years, including the OECD common reporting standards DAC6 and MDR.
Exclusive
Anti-avoidance
- eBook chapter
- 2021
- Malcolm James
A chapter summarising HMRC's present strategy with regard to tax avoidance. Includes an overview of the various rules and legislation in this area.
Exclusive
Self-assessment enquiries, discovery assessments and investigations
- eBook chapter
- 2021
- Malcolm James
Outlines the difference between HMRC enquiries under self-assessment and discovery assessments. The chapter also addresses settlements, penalties and criminal proceedings and lists the main criminal offences related to tax.
Exclusive
Failure to prevent the facilitation of tax evasion under the Criminal Finances Act 2017
- eBook chapter
- 2021
- Simon Salzedo, Tony Singla
- Accountants Negligence and Liability
A short section on the corporate offence of failing to prevent the facilitation of tax evasion, as introduced in the Criminal Finances Act 2017 (CFA 2017). This requires accountancy firms to implement reasonable prevention procedures to mitigate the risk of facilitating tax evasion.
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.
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 evasion. A selection of recent books covering this topic is set out below.
Tax disputes resolution: the new landscape
- Library book
- 2023
- A. Lane
- LexisNexis
A digest exploring aspects of tax avoidance and tax evasion, including case law relevant to disguised remuneration and to anti-avoidance schemes and their settlements with HMRC.
Financial crime: a compliance manual
- Library book
- 2021
- R. Atkinson
- Law Society Publishing
A practical guide to complying with financial crime legislation and regulation, aimed at both law firms and in-house legal teams. Includes sample policies, procedures, guidance and risk registers.
Law and regulation of tax professionals
- Library book
- 2021
- J. Hickey, A. Shipwright (eds.)
- Bloomsbury Professional
A detailed guide to the law and associated matters concerning the regulation of tax professionals. Includes practical pointers as to how tax professionals can ensure compliance.
Automatic exchange of information handbook
- Library book
- 2021
- J. Hiddleston
- Bloomsbury Professional
This title takes an in-depth look at the automatic exchange of information rules and legislation applicable within the UK. It covers the requirements of the OECD Common Reporting Standard (CRS), the US Foreign Account Tax Compliance Act (FATCA), and the EU's DAC 6 rules.
- View a list of all books in our collection on tax evasion
- View a list of articles in our collection on tax evasion
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.
Representations
ICAEW REP 070/24 Business Tax Roadmap
- Representation
- 30 Sep 2024
- PDF (162kb)
A letter sent from Frank Haskew, Head of Tax, ICAEW, to James Murray MP, Exchequer Secretary to the Treasury.
ICAEW REP 049/24 Raising standards in the tax advice market - Strengthening the regulatory framework and improving registration
- Representation
- 24 May 2024
- PDF (430kb)
A representation dated 23 May 2024 to a consultation published by HMRC on 6 March 2024.
ICAEW REP 048/24 Finance (No2) Bill 2023-24 Clause 22 Transfers of assets abroad
- Representation
- 23 May 2024
- PDF (245kb)
A Briefing for MPs on the Finance Bill by ICAEW Tax Faculty dated 21 May 2024.
ICAEW REP 004/24 Finance Bill 2023-24 - Clauses 32 & 33: Promoters of tax avoidance
- Representation
- 09 Jan 2024
- PDF (158kb)
A briefing for MPs on the Finance Bill by ICAEW Tax Faculty.
ICAEW REP 100/23 Draft Finance Bill 2023-24
- Representation
- 21 Nov 2023
- PDF (251kb)
ICAEW welcomes the opportunity to provide evidence on the Draft Finance Bill 2023-24 to the House of Lords Economic Affairs Finance Bill Sub-Committee.
ICAEW REP 096/23 EOTs consultation
- Representation
- 28 Sep 2023
- PDF (175kb)
A representation dated 27 September 2023 to a consultation published by HMRC on 18 July 2023.
ICAEW REP 093/23 Tougher consequences for promoters of tax avoidance
- Representation
- 12 Sep 2023
- PDF (193kb)
A representation dated 12 September 2023 to a consultation published by HMRC on 27 April 2023.
ICAEW REP 081/23 Tackling umbrella company non-compliance
- Representation
- 30 Aug 2023
- PDF (318kb)
A representation dated 29 August 2023 to a consultation published by HM Treasury, HM Revenue & Customs and Department for Business & Trade on 6 June 2023.
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