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Find out what makes a person an enabler of tax avoidance, and what to do about legally privileged communications.
Authorise someone to deal with HMRC for you - how to appoint an agent, friend, relative or voluntary organisation.
Acting as an attorney - duties, including registering a lasting power, starting to act, gifting, handling disputes and replacement attorney responsibilities.
You can make decisions on someone’s behalf if they appoint you using a…
As a property and financial affairs attorney, you make (or help the donor…
As a health and welfare attorney, you make (or help the donor make)…
The lasting power of attorney (LPA) must be registered before you can…
Keep a record of: important decisions you make and when, for example…
The Office of the Public Guardian and Court of Protection can check your…
You must tell the Office of the Public Guardian (OPG) if: you or the donor…
The lasting power of attorney (LPA) ends when the donor dies. You must…
Read the Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.
Find out the rules from 1 January 2018 if you promote or use arrangements that are meant to give someone a VAT or other indirect tax saving or a tax deferral.
How HMRC deals with customers who are involved in tax avoidance, tax evasion or repeated insolvency who receive a joint and several liability notice, including how notices interact with penalties and safeguards.
When HMRC will issue a joint and several liability notice to individuals involved in tax avoidance or tax evasion when their company has started, or is likely to start, insolvency.
How to apply for alternative dispute resolution and when you can use it to resolve a tax disagreement with HMRC.
Find out about the VAT rules that apply to VAT-registered barristers or advocates.
What tax avoidance is, what can happen to you if you enter into a tax avoidance scheme and how to get help to settle your tax affairs.
Appeal to the First-tier Tribunal (Tax) against tax decisions: how to appeal, the hearing, if you lose your case.
Understand the approach HMRC uses to work with large business customers.
Find out about the penalties for enabling a defeated tax avoidance scheme, the time limits, and how to appeal a penalty notice.
Find out if your business needs to publish a tax strategy, what it should include and when to publish it.
Details of appeals which have been chosen by the tax tribunal as lead cases, where there are a number of similar appeals.
You can appeal to the Upper Tribunal (Tax and Chancery Chamber) if you think there was a legal decision made against you by the Tax Tribunal
What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to notify HMRC about your decision.
We’re responsible for handling appeals against some decisions made by HMRC relating to: Income Tax PAYE tax Corporation Tax Capital Gains Tax National Insurance Contributions Statutory Sick Pay Statutory Maternity Pay Inheritance Tax VAT Excise duty Customs duty We also...
How to sell a home: Energy Performance Certificates (EPCs), using estate agents, finding a legal professional, getting offers, transferring ownership and making complaints.
How HMRC uses debt enforcement powers, debt collection agencies and what happens if you live abroad when you do not pay your tax bill.
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