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This factsheet provides information about the use of third party information notices for promoters of tax avoidance schemes (POTAS).
Find out about a scheme used by individual landlords to avoid paying tax on their property income and reduce Capital Gains Tax and Inheritance Tax.
Sets out key principles in understanding viability in plan making and decision taking.
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.
Tell HMRC if you're a user of a scheme that has no promoter or is promoted by a lawyer who can't make a full notification.
This factsheet tells you about the information notices we may give under the promoter of tax avoidance schemes (POTAS) rules.
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).
This note outlines the framework the promoter will use to decide whether to challenge a petitioner’s right to be heard.
Find a list of ten things that promoters of tax avoidance schemes will not tell you.
Tell HMRC if you're a promoter of notifiable arrangements to disclose an avoidance scheme.
Decisions by the First-tier Tribunal in 2 cases using tax avoidance schemes and disguised remuneration arrangements to avoid tax and National Insurance.
Find out about the General Anti-Abuse Rule (GAAR) Advisory Panel opinions on arrangements that rewarded employees and contractors with contrived loans.
Don’t include personal or financial information like your National Insurance number or credit card details.
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