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AVOIDANCE-SCHEMES


M Murphy and another v HMRC premium
FTT finds that sub-sale avoidance scheme failed.
6 November 2024
HMRC v Altrad Services Ltd and another premium
CA overturns UT decision in ‘magic’ capital allowances avoidance scheme.
3 July 2024
S Clipperton and another v HMRC premium
Court of Appeal confirms that dividend replacement scheme failed.
5 March 2024
Other cases that caught our eye: 26 January 2024 premium
BADR and trusts:Trustees of the Peter Buckley Settlement v HMRC [2024] UKFTT 29 (TC) (4 January 2024) emphasises an important point about business asset disposal relief and trusts. A trust can obtain relief on a disposal of a qualifying asset (in...
23 January 2024
Other cases that caught our eye: 28 July 2023 premium
Petroleum revenue tax (PRT) and subsidiary argumentIn HMRC v Perenco UK Ltd [2023] UKUT 169 (TCC) (19 July 2023), the UT dismissed HMRC's appeal against the FTT decision. Consequently, expenditure incurred by the taxpayer during the relevant period...
25 July 2023
Bhaur: mistake cannot unwind artificial avoidance scheme premium
Card image Michael Avient
The Court of Appeal judgment in Bhaur provides a salutary lesson to those considering artificial tax avoidance schemes, writes Michael Avient (Temple Tax Chambers).
21 June 2023
The smoke and mirrors of tax avoidance premium
Card image Tom Wallace
It is important to look at any tax planning arrangement in the round and not simply the marketing material, Tom Wallace (WTT Consulting) explains.
14 June 2023
Purpose and logic: Dunsby as a very modern tax case premium
Card image Oliver Marre
Oliver Marre (5 Stone Buildings) examines a recent Upper Tribunal decision that demonstrates a modern approach to both the dividend taxing provisions and the settlement provisions found in ITTOIA 2005. 
7 January 2022
Ingenious Film Partners in the Court of Appeal: lights, camera, action! premium
Card image Heather Self
Card image Hannah Hurley
Heather Self and Hannah Hurley (Blick Rothenberg) examine the key points and the broader implications of the recent Court of Appeal decision.
29 September 2021
Private client review for January 2021 premium
Card image Claire Tilbrook
Card image Edward Reed
Edward Reed and Claire Tilbrook (Macfarlanes) provide this month’s private client update.
20 January 2021
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
Jumpman Gaming Ltd v HMRC
30 September 2026
IN BRIEFRSS Read all
MOST READ Read all
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