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Find information on a tax avoidance arrangement used to avoid tax and National Insurance contributions by selling future business revenues to a trust.
HMRC is aware of schemes that claim to avoid the loan charge on disguised remuneration. These schemes don’t work.
HMRC is aware of schemes and arrangements that claim to avoid the 2019 loan charge on disguised remuneration. It's HMRC's view that these schemes do not work.
Find out about the tax avoidance schemes being used to target workers returning to the NHS to help respond to the coronavirus (COVID-19) outbreak.…
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.
The Advertising Standards Authority (ASA) has ruled against misleading advertising of a Stamp Duty Land Tax (SDLT) avoidance scheme by promoter, Fiducia Wealth and Tax.
Information about a tax avoidance scheme that tries to disguise income and other taxable profits as loans or fiduciary receipts by using a remuneration trust.…
Use form AAG4(ATED) to tell HMRC of a scheme reference number given to you for an Annual Tax on Enveloped Dwellings (ATED) avoidance scheme you have used.
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.
Rules on consumer and business sales contracts under the Unfair Contract Terms Act and Unfair Terms in Consumer Contracts Regulations
Form D50J: Application for an order preventing avoidance under section 32L of the Child Support Act 1991.
HMRC is aware of a contractor arrangement which claims to avoid the 2019 loan charge by transferring ownership of shares in a Personal Service Company (PSC).…
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 about the independent General Anti-Abuse Rule (GAAR) Advisory Panel opinion on a tax avoidance arrangement that rewarded a director through a remuneration trust.
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.
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
Use form AAG6 if you're a scheme promoter or supplier to notify your client of a scheme reference number (SRN).
Report the promoter reference number (PRN) to HM Revenue and Customs (HMRC).
Find out which form to use in different circumstances.
Permission from parents and courts to take a child on holiday abroad and avoid abduction
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