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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’.
Author Biography
Hartley Foster is a Partner and Head of Tax Disputes at Field Fisher.
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