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Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available to help those using them to avoid tax.
This factsheet explains penalties you may be charged if your employment related securities annual return contains a material inaccuracy.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them avoid tax.
This factsheet gives information about whether you may be jointly and severally liable for the Income Tax liability of a company that has received coronavirus (COVID-19) support payments from one of the HMRC administered sch…
HMRC is aware of schemes and arrangements that claim to avoid the 2019 loan charge on disguised remuneration. It's HMRC's view that these schemes do not work.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Legislation will be introduced in the Finance Bill 2015 to restrict the ability of companies to use tax-motivated arrangements to convert their old carried-forward reliefs into new reliefs that can be used more flexibly.
Use the GAAR Advisory Panel opinion on rewarding employees using loans, receiving their services through a third party, and transfer of creditor rights to Employer Financed Retirement Benefit Schemes, to help you recognise a…
This factsheet is about your rights under Article 6 of the European Convention on Human Rights (HRA) when HMRC is considering charging you an enabler penalty.
Get details of the fully reportable countries for 2014/15.
Draft guidance for all the tackling disguised remuneration changes affecting employers and employees in the 2017 to 2018 tax year.
Use the GAAR Advisory Panel opinion on extraction of value using a second hand bond, gilt options, additional contributions and 'cooling off rights' to help you recognise abusive tax arrangements.
This factsheet is about accelerated payments for users of tax avoidance schemes for Corporation Tax and group relief.
Use the GAAR Advisory Panel opinion on Stamp Duty Land Tax arrangements in relation to the sale and purchase of a residential property that involve a sub-sale and an annuity, to help you recognise when arrangements may be ab…
Find out about information notices HMRC may give when checking whether you or another person has to pay a penalty for enabling abusive tax arrangements.
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