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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.
Working out and paying Capital Gains Tax (CGT) if you sell shares, claiming tax relief
This collection brings together the baseline and contract profit rate documents published from January 2015.
Information about tax avoidance schemes that try to avoid an Income Tax charge on distributions when winding up a company.
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.
Working out your Corporation Tax rate and getting reliefs and other deductions from your Corporation Tax bill
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Find out how to pay less tax as a charity and when to set up a subsidiary trading company.
Details of the exceptions to copyright that allow limited use of copyright works without the permission of the copyright owner.
Estimates of the take-up of the main income-related benefits by caseload and expenditure in Great Britain.
Statistical notice about a change to the next release of income-related benefits: estimates of take-up official statistics.
This tax information and impact note is about the changes to the Energy (Oil and Gas) Profits Levy announced at Autumn Statement 2022.
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 HMRC deals with a scheme that tries to exploit Entrepreneurs’ Relief by turning income into a capital gain and what to do if you use it.
Tax and reporting rules for employers who provide transport subsistence expenses for employees.
Working out and paying Capital Gains Tax (CGT) if you're a sole trader or in a business partnership, claiming tax relief
How to tax employee expenses for entertaining clients.
Find out about remuneration in non-cash form, for example, payments by intermediaries.
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