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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.
Tax Information and Impact Note about HM Revenue and Customs ability to issue conduct notices to promoters and monitor promoters who breach a conduct notice.
Find out the rules for disclosure of VAT, indirect and direct taxes, Apprenticeship Levy and National Insurance contributions avoidance schemes and penalties for non-disclosure.
This Tax Information and Impact Note is about promoters of tax avoidance schemes.
HMRC guidance on Part 5 and Schedules 34 to 36 of the Finance Act 2014.
This measure is about imposing tougher consequences on promoters of tax avoidance.
This note outlines the framework the promoter will use to decide whether to challenge a petitioner’s right to be heard by the House of Lords Select Committee.
This measure details amendments to the existing Promoters of Tax Avoidance Schemes (POTAS) legislation for associated and successor entities rules.
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