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Home / Simons-Taxes / Administration and compliance / Part A7 Money laundering and tax avoidance schemes / Division A7.4 Tax avoidance

Division A7.4 Tax avoidance

Administration and compliance

Division A7.4 Tax avoidance

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A7.401 Tax evasion versus tax avoidance

A7.402 Tax avoidance鈥攚hat is it and do taxpayers have a right to do it?

A7.403 The Judiciary's response to tax avoidance

A7.404 What is HMRC's approach to tax avoidance?

A7.405 HMRC's anti-avoidance spotlights

A7.410 What is the GAAR?

A7.411 GAAR鈥攐verview

A7.412 GAAR鈥攃ounteractions and provisional counteractions

A7.413 GAAR鈥攃ounteraction procedure

A7.414 GAAR鈥攃ounteraction of equivalent arrangements

A7.415 GAAR鈥攃ourt or tribunal proceedings

A7.416 GAAR鈥攑enalties

A7.417 GAAR Advisory Panel opinions

A7.420 What is HMRC's Fraud Investigation Service (FIS)?

A7.421 HMRC codes of practice and guidance

A7.422 Steps in the investigatory procedure under Code of Practice 8 (COP 8)

A7.423 Steps in the investigatory procedure under Code of Practice 9 (COP 9)

A7.424 Opening a Code of Practice 9 (COP 9) investigation

A7.425 Code of Practice 9 (COP 9) and the contractual disclosure facility (CDF)

A7.426 Progressing and concluding the Code of Practice 9 (COP 9) investigation

A7.430 FIS criminal investigation and prosecution

A7.431 HMRC's criminal investigation powers

A7.432 What constitutes a criminal offence in regards to taxes?

A7.433 Cheating and conspiring to cheat

A7.434 Offences relating to offshore matters

A7.435 Corporate offences for failing to prevent facilitation of tax evasion

A7.440 Tax investigations and money laundering

A7.441 Confiscation of the proceeds of crime

A7.450 Publication by HMRC of information about tax avoidance schemes

A7.460 Winding-up petitions for bodies promoting or enabling tax avoidance

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