Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Anti-avoidance definition

What does Anti-avoidance mean? Anti-avoidance describes measures used to stop parties structuring transactions to sidestep statutory liabilities or weaken creditor protections. In pensions practice in the UK, it most often refers to The Pensions Regulator’s (TPR) powers to deter or remedy avoidance of defined benefit scheme obligations, especially the section 75 employer debt. Although “anti-avoidance” is a descriptive term, key powers are set out in legislation. Under the Pensions Act 2004 (as amended, notably by the Pension Schemes Act 2021), TPR may issue: - Contribution notices (CNs), requiring payment to a scheme. Statutory “tests” include main purpose, material detriment, and (from 2021) the...

Archived: UK transactions in land anti-avoidance (pre-5 July 2016): taxing capital gains from UK land disposals as income or corporation tax

Published by a LexisNexis Tax expert

Practice notes

ARCHIVED :

This Practice Note is archived and no longer maintained, and is not being updated further. It set out the Anti-avoidance regime for transactions in land, created to subject gains of a capital character arising on the disposal of land to income tax or to corporation tax on income. First introduced in 1969, the provisions were located in sections 815–833 of the Corporation Tax Act 2010 (for corporation tax) and in sections 752–778 of the Income Tax Act 2007 (for income tax). The measure considered in this Practice Note was later replaced and widened by the offshore property developer Rules, which took effect from 5 July 2016. For additional information on those rules, see Practice Note: Transactions in UK land—tax rules. As a consequence, CTA 2010, ss 815–833 (for corporation tax) and ITA 2007, ss 752–778 (for income tax) ceased to have effect from 5 July 2016. HMRC can also deploy a variety of other counteraction tools to address avoidance relating to land for income tax, corporation tax, Stamp duty land tax (SDLT) and VAT—not least the general anti-abuse rule (GAAR) (for more detail, see our GAAR subtopic)...

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Charles Goddard

Rosetta Tax

Charles is a solicitor at Rosetta Tax Limited, which specialises in corporate tax advice to businesses and professional services firms. He has a broad range of tax advisory expertise, having acted for a variety of UK-based and international financial institutions and listed companies. He has particular expertise in the real estate and finance sectors, with a strong focus on the taxation of insolvency and restructuring transactions.Charles was for six years until 2012 a tax partner at Berwin Leighton Paisner LLP. Prior to joining BLP, he spent eight years at Slaughter and May as a trainee and associate in their Tax group. He is recommended by both Chambers and Partners and Legal 500....

Web page updated on 21/05/2026

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