Guidance

Managed service company legislation (Spotlight 32)

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

Documents

Details

‘Spotlights’ warn you about certain tax avoidance schemes which you should be aware of.

Published 29 July 2016
Last updated 29 March 2018 + show all updates
  1. Updated to remove reference to the first-tier tribunal appeal, as an upper-tier tribunal has taken place.
  2. Information had been added about the Upper Tribunal's decision to uphold the First-tier Tribunal's original decision following an appeal.
  3. First published.