UK Avoid tax avoidance (08 mars 2010)

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Guidance on the new tax rules ( february 10)



New guidance on foreign currency bank accounts and the remittance basis


Les tribunes EFI sur le ROYAUME UNI


'Spotlights' is all about tax avoidance.

It will help you to understand what we are likely to see as tax avoidance by identifying the types of arrangements or scheme which we are likely to challenge.

We will do this both by providing you with some help to understand how we distinguish between artificial avoidance schemes and ordinary sensible tax planning and by describing specific schemes.

Where we think there may be particular drawbacks to a scheme that might not otherwise be obvious, we will describe these.

In Spotlights we will

provide some advice on tax planning to be wary of, listing some indicators that we see as suggesting that a scheme may involve tax avoidance and which we are likely to investigate

Set out below are a number of indicators of tax planning to be wary of. The inclusion of one of these features does not necessarily mean that tax avoidance is involved, but the more of these features that are present, the more likely it is that HM Revenue & Customs (HMRC) would see the arrangements as tax avoidance and challenge your self assessment. If you have doubts about a scheme then you should check with a reputable tax adviser.

Tax planning to be wary of:

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