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Use the General Anti-Abuse Rule (GAAR) Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements.
This template is for charity shops to tell donors if the proceeds of sale under method A are more than £100 and they make more sales.
This template is for charity shops to tell donors if the proceeds of sale under method B are more than £1,000 and they make more sales.
This guidance highlights the changes to the taxation of UK resident, non-domiciled and not ordinarily resident individuals who choose to be taxed on the remittance basis.
This guide gives details on the Income Tax treatment of Employee Shareholder shares.
Get help if you’re a tax agent or adviser who has clients who must complete Trust and Estate Tax Returns.
This bulletin explains how to make sure tax and National Insurance payments for former employees on an insolvent entity are recorded and allocated correctly.
This bulletin gives an update on what to do with Pre-Pack Sales in insolvency.
Instruct your bank or building society to pay environmental and other taxes or gaming duties by Direct Debit.
Tax treaties and related documents between the UK and Iran.
This factsheet gives information about whether you may be jointly and severally liable for the relevant tax liability of a company that has been involved in tax avoidance or evasion.
Public access to Landfill Tax guidance used internally by HM Revenue and Customs (HMRC).
Tax treaties and related documents between the UK and Libya.
Factsheets, images and other resources to help stakeholders inform their licensees about the tax check.
Check the availability and any issues affecting the Lifetime ISA manager application service.
Find out how to complete a tax return for Lloyd's underwriters.
These maps show the Freeport customs sites within Solent Freeport.
This map shows the Freeport customs site within Teesside Freeport.
These maps show the Freeport tax sites within Inverness and Cromarty Firth Green Freeport.
Tax treaties and related documents between the UK and Montserrat.
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