扒哥吃瓜

Identifying avoidance schemes

Guidance and regulation

Introduction to tax avoidance
- Detailed guide
- 26 May 2022
- HM Revenue & Customs
GAAR Advisory Panel opinion of 29 October 2024: Reducing the value of an estate for Inheritance Tax and avoiding Inheritance Tax on a lifetime transfer by acquiring shares in a company and gifting those shares to an employee trust
- Guidance
- 18 February 2025
- HM Revenue & Customs
Tax avoidance facts
- Promotional
- 14 August 2025
- HM Revenue & Customs
GAAR Advisory Panel opinion of 29 October 2024: Reward through creation of an obligation to make pension payments to employees and the transfer of that obligation to another employee in exchange for payment
- Guidance
- 17 February 2025
- HM Revenue & Customs
GAAR Advisory Panel opinion of 11 April 2019: employee rewards using a second hand bond, gilt options, additional contributions and 'cooling off rights'
- Guidance
- 20 May 2019
- HM Revenue & Customs

See more guidance and regulation in this topic

News and communications

Tax avoidance 鈥� don't get caught out
- 26 March 2026
- HM Revenue & Customs
- Case study
London landmark tax avoidance scheme named
- 2 August 2023
- HM Revenue & Customs
- Press release

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Policy papers and consultations

Clamping down on promoters of tax avoidance
- 20 July 2021
- HM Revenue & Customs
- Consultation outcome
- Date closed 01 June 2021
Draft regulations: DOTAS, DASVOIT and POTAS regimes
- 17 May 2021
- HM Revenue & Customs
- Closed consultation
- Date closed 13 June 2021
Proposals to close in on promoters of marketed tax avoidance
- 21 July 2025
- HM Revenue & Customs
- Policy paper

See more policy papers and consultations in this topic

Transparency and freedom of information releases

Named tax avoidance schemes, promoters, enablers and suppliers
- 30 April 2026
- HM Revenue & Customs
- Corporate report

See more transparency and freedom of information releases in this topic

Organisations

HM Revenue
& Customs

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