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The purpose of this technical note is to provide further background and information on the Autumn Budget 2017 announcement on tariff income.
Get guidance from HMRC if you're a tax agent or an adviser.
This technical note provides the detail as to how the proposed legislation will operate.
Bulletin for Child Trust Fund (CTF) providers about amendments to the CTF regulations and guidance notes.
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.
A transcript of the HMRC Agent Toolkits film.
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