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Home / Simons-Taxes /Administration and compliance /Part A7 Money laundering and tax avoidance schemes /Division A7.4 Tax avoidance /Tax avoidance and HMRC's response to it / A7.401 Tax evasion versus tax avoidance

A7.401 Tax evasion versus tax avoidance

Administration and compliance

For updates affecting this Division please see Part A0 Updates

Tax avoidance and HMRC's response to it

A7.401 Tax evasion versus tax avoidance

Tax avoidance is not illegal (see A7.402). Tax evasion involves a breach of the law. It implies the use of fraudulent behaviour or concealment to escape payment

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B6.749 ATED—property developers

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

B4.130 Summary of OECD guidelines on arm's length principle

I3.367 Fall in value relief—changes in interests in land

I9.325 Foreign pensions free from IHT

A4.214 Claims following further assessments—income tax and capital gains tax

B5.123 BPS—negligible value claims

E8.810 Application for a National Insurance number

E8.811 National Insurance number—refusal of application

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

E4.1318 Special mixed fund rules

B8.210 Restrictions on sideways loss relief

D1.404B Large company definition for R&D tax relief

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

B5.101 What is 'farming' and 'market gardening'

C2.1016 Option to subscribe for shares in a company (share warrants)

B2.472 Tax and tax-related expenditure

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

I5.1304 Beneficiary with contingent interest