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This note is part of the statutory guidance under s215 of the HRA 2008 (from 1 April 2024)
How to make a negligible value claim for unquoted shares, and how to check if shares previously quoted on the London Stock Exchange now have negligible value.
Find out about tax avoidance schemes that use remuneration trusts to reduce profits and disguise income.
Employment Appeal Tribunal Judgment of Mr Justice Bourne on 24 April 2024.
Guidance on the acceptance stage for Nationally Significant Infrastructure Projects.
Our approach to working with clients and making applications.
HM Revenue and Customs is aware of a scheme that claims to avoid tax by using job boards and loyalty points paid by a third party.
Find information on tax avoidance arrangements seeking to avoid Corporation Tax, Income Tax and National Insurance contributions by using unfunded pension arrangements.
Find out about non-compliant umbrella companies using employment agencies to sell their tax avoidance schemes.
Find out about updated guidance on discretion clauses in Enterprise Management Incentive (EMI) option agreements and section 431 elections.
The Certification Officer’s procedure for investigating reported financial irregularities in trade unions and employers’ associations.
The rules for employment agencies and businesses: licences, vulnerable people, opting out, job advertisements, transfer fees, trade unions, terms and conditions and contracts, travel and accommodation for work-seekers
This document contains the decision made by the Certification Officer in this case.
What to do to protect people who come into contact with your charity through its work from abuse or mistreatment.
When dealing with UK trading partners you may need to prove that your business and supply chain is free from bribery and corruption.
Applications received to amend the specification of a patent under sections 27 and 75 before the court and the Office.
Advertising Standards Authority rules against misleading income trust advertising that uses HMRC's logo.
Statistical notice about changes to the way DWP will publish statistics about benefit underpayments and call for feedback.
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.
How an obliged entity can make a report if there’s a material discrepancy between the information it holds about a person with significant control (PSC) or registrable beneficial owner of an overseas entity, and the information on the Companies House...
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