The Regulation of Tax Avoidance

Tax avoidance is a complex area of law that is constantly evolving, and tax practitioners must stay up-to-date with the latest legislative and regulatory frameworks to ensure they are behaving responsibly. This book provides an in-depth explanation of tax avoidance in the UK, including the relevant legal developments and practical guidance on the application of supply side measures to discourage tax avoidance practices.

Format: Paperback / softback
Length: 1200 pages
Publication date: 03 March 2022
Publisher: Bloomsbury Publishing PLC

Tax avoidance is a complex and ever-evolving field of law that requires meticulous attention from tax practitioners. It involves understanding the intricate legislative and regulatory frameworks that govern this practice, as well as recognizing the obligations and responsibilities of both tax practitioners and their clients. This book serves as a comprehensive guide to combating tax avoidance in the UK.

The concept of tax avoidance is explored in detail, tracing its historical development through legislation and case law. The author provides a clear and concise explanation of how tax avoidance schemes are designed and implemented, as well as the legal implications associated with them.

Furthermore, the book offers practical guidance on the application of supply side measures, such as DOTAS (Disclosure of Tax Avoidance Schemes) and POTAS (Promoters of Tax Avoidance Schemes). These measures aim to discourage individuals and businesses from engaging in tax avoidance practices by imposing penalties and other sanctions. The author discusses the specific rules and regulations that apply to both indirect and direct taxes, ensuring that advisers are well-informed about the latest developments in this area.

In the first part of the book, the author focuses on the relevant legal developments, highlighting key cases and statutes that have shaped the landscape of tax avoidance. This provides a solid foundation for understanding the legal principles. Part Two delves into the supply side measures introduced since DOTAS, including the penalty regime. The author explains the rationale.

This authoritative title is essential for advisers who want to stay ahead of the curve and maintain their reputation as trusted providers of tax advice. It provides a comprehensive and up-to-date understanding of tax avoidance, equipping advisers with the knowledge and tools they need to navigate this complex and ever-changing field. By staying informed and compliant with the latest regulations, advisers can ensure that they are acting in the best interests of their clients and contributing to the overall integrity of the tax system.

Weight: 18g
Dimension: 234 x 156 (mm)
ISBN-13: 9781526516282