Dealing with HMRC – guidance

Goodwill: companies acquiring other businesses, carried on prior to 1 April 2002 by a related party (Spotlight 1)

Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available to help those using them to avoid tax.

Detail

‘Spotlights’ warn you about certain tax avoidance schemes which you should be aware of. This is just one of the schemes being widely offered to help those using them to avoid tax.