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A qualitative investigation into the behavioural drivers of, and barriers to, making a voluntary disclosure of unpaid tax among UK taxpayers.
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.
A review setting out what drives tax complexity, and some ways that officials making tax policy can work to prevent or mitigate that complexity.
Find out what makes a person an enabler of tax avoidance, and what to do about legally privileged communications.
This article describes a field experiment in the Kyrgyz Republic
Find out about abusive and defeated tax arrangements, and how the legislation is applied.
Find out how the legislation in clause 65 and schedule 16 Finance (No. 2) Act 2017 affects enablers of tax avoidance.
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 how to recognise disguised remuneration tax avoidance schemes and settle your tax affairs with HMRC.
Information about tax avoidance schemes that try to avoid an Income Tax charge on distributions when winding up a company.
Information on a number of schemes designed to avoid Income Tax and National Insurance contributions by using capital advances, joint and mutual share ownership agreements.
Tax Information and Impact Notes (TIINs) relating to Air Passenger Duty.
Consultations, calls for evidence and other documents related to tax policy development and the administration, maintenance and reform of the tax system.
Find out the rules on disclosing arrangements and transactions that provide a VAT advantage.
Don’t include personal or financial information like your National Insurance number or credit card details.
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