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Register to vote Register by 18 June to vote in the General Election on 4 July.
Find out what makes a person an enabler of tax avoidance, and what to do about legally privileged communications.
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…
Authorise someone to deal with HMRC for you - how to appoint an agent, friend, relative or voluntary organisation
Understand the approach HMRC uses to work with large business customers.
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.
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.
Find out about the VAT rules that apply to VAT-registered barristers or advocates.
Find out how the GAAR Advisory Panel opinions are used by HMRC to decide whether tax arrangements are abusive.
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.
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.
Find out about the penalties for enabling a defeated tax avoidance scheme, the time limits, and how to appeal a penalty notice.
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...
Details of appeals which have been chosen by the tax tribunal as lead cases, where there are a number of similar appeals.
Documents, certificate, letters, and notes available from the British embassy and consulates in the USA.
How to apply for alternative dispute resolution and when you can use it to resolve a tax disagreement with HMRC.
Find out if you're an accountancy service provider who needs to register with HMRC under the money laundering regulations.
Learn more about the support available to tax agents and advisers which will help you and your clients.
OTS publishes an update on agent and intermediary aspects of two of its recent reports.
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