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When HMRC will issue a joint and several liability notice to someone connected to a company that has received a tax avoidance or tax evasion penalty and the company has started, or is likely to start, insolvency.
How different types of trust income are taxed, what management expenses and reliefs can be deducted, and understanding the tax pool.
Upper Tribunal Tax and Chancery decision of Judge Ashley Greenbank and Judge Thomas Scott 22 April 2024
Use this guidance to find out about the Serial Tax Avoidance Regime, what happens if you’ve used a defeated tax avoidance scheme and what you need to do next.
How to tax employee expenses for entertaining clients.
Schemes that use annuities to avoid Income Tax and National Insurance contributions don’t work. HMRC will investigate anyone who uses one.
Find out about non-cash benefits in connection with termination of employment or from employer-financed retirement benefits scheme
Find out if your business needs to publish a tax strategy, what it should include and when to publish it.
How employers can protect themselves against employees abusing tax relief for their travel.
If you have outstanding disguised remuneration loans, you can settle them under the 2020 terms.
Find out how to identify schemes that wrongly claim to increase your take-home pay if you're a contractor or agency worker.
Find out about the tax treatment of other types of travel and related expenses such as training courses, removal expenses, car parking and overnight expenses.
Find out how to claim input tax on funded pension scheme expenditure for both employers and trustees.
Find information on a tax avoidance arrangement used to avoid tax and National Insurance contributions by selling future business revenues to a trust.
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