The Regulation of Tax Avoidance

The Regulation of Tax Avoidance cover

The Regulation of Tax Avoidance


Tax avoidance is an area of law that changes frequently, and is subject to close scrutiny. Tax practitioners are expected to understand the legislative and regulatory frameworks that apply, so as to recognise their obligations, and the obligations of their clients to behave responsibility. This book focuses on the ways in which tax avoidance has been combated in the UK.

The concept of "tax avoidance", and how it has been developed in legislation and case law, is clearly explained. The author also provides practical guidance with regard to the application of the supply side measures (from DOTAS (Disclosure of Tax Avoidance Schemes) to POTAS (Promoters of Tax Avoidance Schemes).

The first part of the book looks primarily at the relevant legal developments, highlighting the relevant cases throughout. Part Two covers the supply side measures that have been introduced, from DOTAS onwards, including the penalty regime, with the aim of seeking to dissuade individuals and businesses from engaging in tax avoidance practices. The measures applying to both indirect and direct taxes are covered.

This authoritative title will help advisers to avoid falling foul of these regulations and ensure that their reputation as a provider of tax advice remains 'clean'.

Table of Contents

PART ONE: What is tax avoidance?

Chapter 1 Introduction

Chapter 2 Tax Avoidance
What is tax avoidance?
Analysis of the concepts of (a) "tax evasion" and "sham transactions"; (b) "tax avoidance"; and (c) "tax mitigation"
Measuring the "tax gap"

Chapter 3: the domestic jurisprudence; 50 years from Rossminster to Rangers
1970s: respect for legal facts created by the parties (IRC v Duke of Westminster)
1980s: composite transactions
- Ramsay
- Extending Ramsay: Furniss v Dawson
- Limits on Ramsay (Craven v White)
- Emergence of a purposive approach (McGuickian)

- Distinction between "commercial" v "legal" concepts (MacNiven v Westmoreland)
- Purposive construction or a judicial anti-avoidance rule?
- Development and refinement of the purposive approach (and the end of Ramsay as a special theory?) (BMBF)

- construe purposively the statutory provisions and the relevant facts viewed realistically (Icebreaker, Rangers)


Can taxpayers rely on a purposive interpretation of statute? (Whittles v Uniholdings, Trigg)

Chapter 4: the EU approach
Doctrine of abuse of rights (Emsland-Starke, Centros)
Developments in VAT (Halifax)
Approach in direct tax
o Wholly artificial arrangements (ICI v Colmer)
o (Cadbury Schweppes)
Anti-Tax Avoidance Directive

Chapter 5: Methods of legislative control
Retrospective legislation
Transactions in securities (ss.682 to 686, ITA 2007)
Diverted Profits Tax
The Loan Charge
Publicity and morality

PART 2 From DOTAS to POTAS looks at the supply side measures that have been introduced, particularly since 2000.

Chapter 6: Disclosure of Tax Avoidance Schemes
Direct taxes
National Insurance Contributions
Key concepts, including "tax advantage", "promoter" and "hallmarks"
Information powers
EU's DAC 6 Directive

Chapter 7: The Regulatory Codes
Banking Code of Conduct
Solicitors Code of Conduct

Chapter 8: APNs

Chapter 9: Follower Notices

Chapter 10: POTAS

Chapter 11: Serial Tax Avoiders

Chapter 12: Appeals and Judicial Review

Product details

Published 18 Jan 2024
Format Ebook (PDF)
Edition 1st
Extent 1200
ISBN 9781526516305
Imprint Bloomsbury Professional
Publisher Bloomsbury Publishing

About the contributors


Hartley Foster

Hartley Foster is a Partner and Head of Tax Disput…


Bloomsbury Collections

This book is available on Bloomsbury Collections where your library has access.