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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 the extraction of value from an estate, using options, by utilising property which is not excluded property, to help you recognise when arrangements may be abusive tax arrangements.
Use the GAAR Advisory Panel opinion on employee reward arrangements including contributions to a trust, to help you recognise abusive tax arrangements.
Use the General Anti-Abuse Rule Advisory Panel opinion on employee rewards provided as gold bullion to help you recognise abusive tax arrangements.
Read information about developments relating to annual information return reporting requirements.
Examples of Corporation Tax treatment for common hedging arrangements.
This factsheet is about tax avoidance schemes and accelerated payment notices.
This factsheet contains general information about compliance checks into tax advantage schemes.
This factsheet gives information about the penalties HMRC may charge if your return is more than 12 months late.
This factsheet tells you about penalties for transactions connected with VAT fraud.
Find out about penalties you may have to pay if HMRC have sent you a follower notice and you have not taken corrective action on time.
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.
This factsheet contains information about when HMRC use third party information notices.
Find out about the penalties HMRC can charge under ‘old’ penalty rules for returns that were due to be filed up to 31 March 2009.
This factsheet gives information about penalties HMRC may charge in relation to country-by-country reporting.
This factsheet contains information about failure to comply with Automatic Exchange of Information (AEOI) obligations.
This factsheet tells you about the penalties HMRC may charge if you submit returns and pay duty late.
This factsheet provides information about the use of third party information notices for promoters of tax avoidance schemes (POTAS).
Find out what rights article 6 of the European Convention on Human Rights gives you when HMRC consider charging penalties for facilitating avoidance schemes involving non-resident promoters.
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