---
title: Reform of UK anti-avoidance rules
description: Reform of UK anti-avoidance rules
---

[Tax Advisory Partnership - Blog ](https://blog.taxadvisorypartnership.com)

# [Reform of UK anti-avoidance rules](https://blog.taxadvisorypartnership.com/blog/current-affairs/reform-of-uk-anti-avoidance-rules-hmrc-eu-law)

 Written by [Julian Brooks](https://blog.taxadvisorypartnership.com/author/julian-brooks) | Jul 31, 2012 11:00:00 PM

 It is often said that the UK’s current anti-avoidance rules for “offshore” structures are inconsistent with EU law, and it comes as no surprise that HMRC have published a consultation document proposing certain reforms to these rules.

The key message is that genuine economic endeavours carried on overseas will no longer be caught the relevant anti-avoidance provisions, but that the rules will continue largely unchanged where there is no commercial reason for a non-UK structure to be in place. This all seems very sensible, and should help to make the UK a more attractive place to do business.

More specifically, it should provide a better foundation for UK resident entrepreneurs looking to extend operations overseas, and it should also offer significant opportunities for non-UK domiciled individuals based in the UK. These groups in particular should review their business structures prior to the advent of these rules from 6 April 2013. Please [contact us](https://blog.taxadvisorypartnership.com/contact/#map) for more details.

[View full post](https://blog.taxadvisorypartnership.com/blog/current-affairs/reform-of-uk-anti-avoidance-rules-hmrc-eu-law)

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