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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 document provides guidance on profits from a trade of dealing in or developing UK land.
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.
Cylchgrawn a gyhoeddir bob deufis ar gyfer cyflogwyr ac asiantau yn rhoi gwybodaeth i’r funud ynghylch materion y gyflogres.
This update relates to Autumn Statement 3 December 2014.
Find important updates for pension scheme administrators about the ending of contracting-out.
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 treaty was presented to Parliament in March 2016.
This technical note sets out how various aspects of the Income Tax regime will interact with Scottish Income Tax powers.
Get guidance from HMRC if you're a tax agent or adviser
Get guidance from HMRC if you’re a tax agent or an adviser.
Use this guidance for support if you're a software developer working with the Self Assessment Online service.
Get details of the fully reportable countries for 2014/15.
Notice made under paragraph 12(3)(b) and 13(2) of Schedule 9ZD to the Value Added Tax Act 1994 which has force of law.
Find out about the different rules that apply to some employment types to decide your employee’s entitlement of Statutory Neonatal Care Pay.
Scottish rate of Income Tax newsletter published by HM Revenue and Customs (HMRC) in May 2017 containing updates and guidance on pension schemes.
There have been some changes to the 2014 to 2015 Self Assessment Trust and Estate Tax Return and supporting guidance notes.
Real Time Information (RTI) Rules and Interface Management (RIM) artefacts and supporting technical specifications for software developers.
Find out why your tax adviser registration may get suspended and the sanctions you could get if you interact with HMRC whilst unregistered or suspended.
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