When the tax inspector calls...

This section looks at policy on tax strategies/avoidance and tax investigation news, including serious fraud and disclosure facilities. From time to time we comment on any other topcial HMRC activity.

Title
Spotlight 71 warns agency workers about umbrella companies
Spotlight 70: VAT grouping structure arrangements used by care providers
Spotlight 69: Liquidation of an LLP used to avoid CGT
Spotlight 68: Prepaid cards used for profit extraction
GAAR Opinion: IHT planning gift of shares into employee trust
GAAR opinion: Creation and sale of pension obligation
Spotlight 67: Managed Service Companies (MSC)
Spotlight 66: LLP arrangements used to disguise employment income
GAAR Opinion: Creation and sale of pension obligation not reasonable
Spotlight 65: General Data Protection Regulation (GDPR) provisions
Spotlight 64: Employment agencies using umbrella companies
Raising Standards in the Tax Market: Tax Registration
Nudges: Pandora papers, online sellers & take-aways
Spotlight 63: Property business arrangements involving hybrid partnerships
Spotlight 62: Dividend diversion scheme used to fund education fees
HMRC staff strike until June
Named tax avoidance schemes, promoters, enablers
GAAR Opinion: SDLT sub-sale planning unreasonable
GAAR Advisory Panel Extraction of value from an estate, using options
Spotlight 61: Remuneration trusts
GAAR Opinion: Loan-like transaction abusive
HMRC trawling PSC register at Companies House
Unreported loan charges: New assessments
EIS deferral claims under scrutiny
Review of company loss discrepancies
Rollover relief for residential property?
GAAR Opinion: SDLT scheme not reasonable
GAAR Opinion: Trust arrangements and loan novation not reasonable
Spotlight 60: Umbrella companies and tax avoidance
GAAR Opinion: Sale of pension obligation unreasonable
Wasteful: costly findings of MTD research
Investigations into COVID-19 support schemes: 12k and counting
Spotlight 58: Unfunded pension arrangements
GAAR catches director's loan repayment scheme
Spotlight 57: Selling future revenue to a trust
Raising standards in the tax market: next steps
Call for evidence: Raising standards in the tax avoidance market
GAAR opinion: IHT planning gift of shares into employee succession trust
Spotlight 55: Comparison & broker websites marketing umbrella companies are not always what they seem
Spotlight 53: tax avoidance using capital advances and share ownership agreements
Spotlight 52: Disclosure of Tax Avoidance Schemes: tax avoidance using offshore trusts
Spotlight 50: Disguised remuneration: asset transfer arrangements set up to avoid the loan charge
GAAR Panel Opinion: film partnership and sale of capital account
Spotlight 49: Disguised remuneration: schemes claiming to avoid the loan charge
Spotlight 48: Disguised remuneration: contractor loans settlements and obtaining a deed of release
Spotlight 47: Attempts to avoid an Income Tax charge when a company is wound up
Spotlight 46: Rewarding employees and contractors using contrived loan arrangements
GAAR Panel opinions: contractor and employee rewards using loans
Last shout out: Requirement to Correct Offshore Tax Arrears
Spotlight 45: Umbrella companies
GAAR Panel opinion: EFRB covenant and employee deed
CIOT concerns over HMRC dispute litigation and settlement policy
Spotlight 43: SDLT avoidance: misleading advertising
Employee reward schemes: HMRC wins fifth GAAR case
Spotlight 42: Contractor loan schemes: misleading advertising
Unexplained Wealth Orders
More GAAR advisory panel opinions in HMRC’s favour
Reporting Tax Fraud
HMRC publish tax avoidance spotlight following Rangers case
Spotlight 41: Disguised remuneration: a Supreme Court decision
Spotlight 40: Income trust schemes: misleading advertising
First Opinion of GAAR Advisory Panel
Spotlight 39: Disguised remuneration: re-describing loans
HMRC's Customer Charter
IOM Beneficial Ownership database
Information powers : Login or subscribe to read more...
Spotlight 38: VAT supply shifting
Accelerated Payments: scheme list
Spotlight 37: Contractor job board schemes
Spotlight 36: Avoiding the new disguised remuneration loan charge
Spotlight 35: Disguised remuneration using annuities
Spotlight: Entrepreneurs' Relief tax avoidance scheme
Spotlight 32: Managed Service Companies
Accountants: are you an MSC Provider?
Spotlight 30: Gold Bullion Schemes
Spotlight 29: don't fall for it - misleading claims made by tax avoidance scheme promoters
Spotlight 28: Employee Bonus Schemes: Contracts for difference
HMRC to extend data gathering powers
Autumn Statement 2015: tax avoidance
Home Loan Schemes : Login or subscribe to read more...
Spotlight 27: interest relief avoidance schemes
Contractor tax strategies: more loan schemes
Disclosure of offshore income & assets: briefing : Login or subscribe to read more...
Tackling offshore evasion: four consultations
In HMRC's Spotlight: the Employers' Allowance tax avoidance scheme
Ten things you need to know about tax avoidance
Recording HMRC : Login or subscribe to read more...
HMRC prepares to take 'ingenious liberties' with Accelerated Tax Payments
HMRC's 2012 'nudge' letter trial
Accelerated Payment Notices and Follower Notices
Swiss list top 10 destinations for offshore evasion
Swiss sign up to end banking secrecy
New sanctions to tackle offshore tax evasion
Tackling marketed tax avoidance
Penalties: reasonable excuse & special circumstances
Tax scheme users found negligent
Anti-avoidance: HMRC's spotlights
Disclosure Opportunities: Top Tips
Contractor loan schemes: offshore agency
When tax planning is deemed 'abusive'?
HMRC investigates offshore structures
Investigations: the presumption of continuity : Login or subscribe to read more...
HMRC fails to act on DOTAS information
Scheme promoter sued for deceit
HSBC Jersey: account holders named
The Lagarde List
PWC tax avoidance scheme fails on appeal
Football tax debts: a league of their own
What is the Ramsay principle in tax?
Business Economics Tests
Redknapp: a question of tactics
Swiss bank accounts: to disclose or not?
Civil Investigation of Fraud: it's on the up
New spotlight: anti-avoidance of anti-avoidance