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Employment Appeal Tribunal Judgment of Judge Auerbach on 21 October 2025.
Key figures in scheme to undermine insolvency system banned as directors
Find out about a scheme that uses advertising and marketing expenditure to reduce profitability and disguise income in the form of redeemable loyalty points.
HM Revenue and Customs (HMRC) manages customers who deliberately don't pay taxes through the Managing Serious Defaulters (MSD) programme.
Find out about the independent General Anti-Abuse Rule (GAAR) Advisory Panel opinion on a tax avoidance arrangement that rewarded a director through a remuneration trust.
Read the Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.
Find out about the General Anti-Abuse Rule (GAAR) Advisory Panel opinions on arrangements that rewarded employees and contractors with contrived loans.
Employment Appeal Tribunal Judgment of Judge Tayler on 7 October 2025.
Find information on a tax avoidance arrangement used to avoid tax and National Insurance contributions by selling future business revenues to a trust.
Information about a tax avoidance scheme that tries to disguise income and other taxable profits as loans or fiduciary receipts by using a remuneration trust.
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