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Anti avoidance
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Anti avoidance
ANTI AVOIDANCE
Moulsdale and the option to tax
Chris Nyland
The option to tax anti-avoidance rules have always been complex, but do they
make the option to tax an endless roundabout or a one-way street?
Chris Nyland (Gowling WLG) explores.
DAC 6 delayed (a bit)
Ali Kazimi
EU proposes extending the DAC 6 reporting deadlines by 12 weeks.
What’s in store: the Conservative Party’s tax pledges
Rhiannon Kinghall Were
Rhiannon Kinghall Were (Macfarlanes) reviews the tax pledges of the new government.
Loan charge review: significant changes afoot
Hugh Gunson
Hugh Gunson (Charles Russell Speechlys) explains where things stand.
European Commission’s tax policy 2019 to 2024: what can we expect?
Nikolaas Van Robbroeck
Jordan Serfati
1 December 2019 marks the start of the new European Commission led by incoming President Ursula von der Leyen. Jordan Serfati and Nikolaas Van Robbroeck (Freshfields Bruckhaus Deringer) consider what's in store for tax policy.
The Supreme Court: ten years on
Michael Conlon KC
A decade of tax decisions examined by Michael Conlon QC (Temple Tax Chambers).
Party political tax proposals
Ami Jack
Ami Jack (Smith & Williamson) sets out a guide to the main political parties’
tax proposals in the run-up to the general election.
Ongoing corporate criminal tax investigations work
Jason Collins
The UK authorities seek a facilitator link in corporate criminal tax investigations.
Self’s assessment: let’s clamp down on avoidance!
Heather Self
Heather Self (Blick Rothenberg) examines John McDonnell’s pledge to reduce avoidance.
Private client review for September 2019
Alexander Makinson
Andrew Goldstone
Andrew Goldstone and Alexander Makinson (Mishcon de Reya) review the latest tax developments affecting private clients.
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226
EDITOR'S PICK
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
1 /7
HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
Alan Rafferty
,
Jade Du Berry
,
Ollie Winters
2 /7
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
3 /7
Loopholes and tax avoidance
Kyle Rainsford
4 /7
Spare us the cUTTer
Nick Thornton
5 /7
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
6 /7
Muller: notional companies and real-world transactions
Ashley Greenbank
7 /7
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
Alan Rafferty
,
Jade Du Berry
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
Loopholes and tax avoidance
Kyle Rainsford
Spare us the cUTTer
Nick Thornton
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
Muller: notional companies and real-world transactions
Ashley Greenbank
NEWS
Read all
HMRC consult on taxation of UK-resident members of LLCs and other ‘reverse hybrids’
HMRC phase in mandatory payrolling of benefits from April 2027
ATED pre-return banding checks
Coding out winter fuel payment charge
Pensions advisers urge rethink on IHT
CASES
Read all
HMRC v Bolt Services UK Ltd
Barclays Bank plc v HMRC
HMRC v GCH Corporation Ltd and others
Barclays Services Corporation and another v HMRC
Other cases that caught our eye: 19 June 2026
IN BRIEF
Read all
Foreign PE exemption becoming mandatory
Solving the LLC double taxation problem
AI in R&D advisory: seven control points
Information notices
Management rollovers and share-for-share exchange relief
MOST READ
Read all
Consultation tracker
Management rollovers and share-for-share exchange relief
Sintra, Hall and the reshaping of HMRC’s burden of proof
HMRC consult on taxation of UK-resident members of LLCs and other ‘reverse hybrids’
The UK’s tax certainty problem