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When employers can claim tax relief on their contributions to an employee’s overseas pensions scheme.
Find out about applying for the Spirit Drinks Verification Scheme, how to submit brand information, fees and making sure your production process is compliant.
Use this service to register as a bingo promoter with HMRC.
Valuation Office Agency Rent Officers have a number of responsibilities, including maintaining a register of fair rents and determining Local Housing Allowance.
This brief sets out HMRC's policy on the changes to the time limits for VAT refund schemes if you're a local authority, fire authority, police or similar body.
Use this guidance to find out about the Serial Tax Avoidance Regime, what happens if you’ve used a defeated tax avoidance scheme and what you need to do next.
How to complete supplementary pages CT600M and what information you need to include.
Find out how the GAAR Advisory Panel opinions are used by HMRC to decide whether tax arrangements are abusive.
Find out how the legislation in clause 65 and schedule 16 Finance (No. 2) Act 2017 affects enablers of tax avoidance.
Find out how to request a VAT ruling on a complex cross-border transaction by taking part in an EU trial.
This guidance provides technical and procedural advice for staff in HMRC who administer Excise Statutory Interest
Guidance on determining the liability of supplies relating to betting and gaming including gaming machines, bingo and lotteries under the VAT Act 1994, Schedule 9, Group 4.
This guidance is to support officers dealing with VAT default surcharge. It supplements the guidance in VAT Notice 700/50 and is specific to officers working default surcharge cases.
Guidance on the VAT treatment of private pleasure craft supplied to private individuals for removal from the UK under their own power.
Guidance on and definitions relating to the provision of facilities and supplies by Youth Clubs and their exemption from VAT
This notice explains who has to account for General Betting Duty, which bets are liable to duty and how duty is calculated.
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 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…
Use these GAAR Advisory Panel opinions on unauthorised payment from registered pension scheme involving debt arrangement, to help you recognise when arrangements may be abusive tax arrangements.
Use the GAAR Advisory Panel opinion on Stamp Duty Land Tax arrangements in relation to the sale and purchase of a residential property, involving an alternative finance agreement and a lease agreement, to help you recognise …
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