Tax avoidance schemes currently in the spotlight (numbers 1 to 19)
Information about tax avoidance schemes that HMRC believes are being used to avoid paying tax due, published from August 2010 to June 2013.
This guidance includes some of the schemes that HMRC has:
- identified as having the features of tax avoidance
- started investigating
Find tax avoidance schemes currently in the spotlight (numbers 20 onwards)
If you use an avoidance scheme, HMRC will:
- open an enquiry into your tax affairs
- seek full payment of any tax due, plus interest
- charge penalties where appropriate
Together with HMRC’s guidance on what tax avoidance is, these spotlights aim to warn you against using tax avoidance schemes.
Spotlights 10 to 19
- Stamp Duty Land Tax avoidance: update (Spotlight 19)
- Stripped bond tax avoidance schemes (Spotlight 18)
- Employment Benefit Schemes using fettered payments (Spotlight 17)
- Plan Green - car benefit scheme (Spotlight 16)
- Share Loss Relief schemes (Spotlight 15)
- Stamp Duty Land Tax avoidance (Spotlight 14)
- Property business loss relief schemes (Spotlight 13)
- Taxing the rewards for work done for a UK based employer (Spotlight 12)
- Avoiding Income Tax on pay (Spotlight 11)
- Stamp Duty Land Tax avoidance (Spotlight 10)
Spotlights 1 to 9
- Gift Aid with no real gift (Spotlight 9)
- Investments to obtain trade loss reliefs - 'sideways loss relief' (Spotlight 8)
- Avoidance using Gift Aid (Spotlight 7)
- Employer-Financed Retirement Benefits Scheme (Spotlight 6)
- PAYE and National Insurance contributions, Corporation Tax and Inheritance Tax: using trusts and similar entities to reward employees (Spotlight 5)
- Contrived employment liabilities and losses (Spotlight 4)
- Pensions schemes: artificial surplus (Spotlight 3)
- VAT: artificial leasing (Spotlight 2)
- Goodwill: companies acquiring other businesses, carried on prior to 1 April 2002 by a related party (Spotlight 1)
Last updated 30 July 2018 + show all updates
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Disguised remuneration: schemes affected by the loan charge (Spotlight 44) has been added to the collection.
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Spotlight 38 has been added to show HMRC's stance on VAT supply splitting.
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New Spotlights 35 and 36 added.
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Added link to new guidance on contractor loans schemes.
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Spotlight 26: Contractor loan schemes - too good to be true added.
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First published.