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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 technical document sets out how HMRC will collect outstanding tax liabilities from the appropriate person where it cannot reasonably collect the liability from the employer.
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.
The general principles that HMRC will apply to settlements following the withdrawal of the Employee Benefit Trust Settlement Opportunity.
Information about procedural and technical changes to the General Anti-Abuse Rule (GAAR) that were signalled at Budget 2018.
Use the GAAR Advisory Panel opinion on contractor rewards using loans and transfer of creditor rights to Employer Financed Retirement Benefit Schemes, to help you recognise abusive tax arrangements.
Use the GAAR Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements.
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