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Find out about the penalties for enabling a defeated tax avoidance scheme, the time limits, and how to appeal a penalty notice.
Find out about tax avoidance arrangements used by state-regulated care providers to reclaim VAT.
On 5 July 2017 The Supreme Court released their unanimous decision about disguised remuneration tax avoidance schemes used by Rangers Football Club.
Find out about tax avoidance schemes that use remuneration trusts to reduce profits and disguise income.
Find out about claims featuring General Data Protection Regulation (GDPR) provisions used to incorrectly reduce Corporation Tax liability or claim repayments of tax already paid, or both.
Use the General Anti-Abuse Rule (GAAR) Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements.
Find out what makes a person an enabler of tax avoidance, and what to do about legally privileged communications.
When HMRC will issue a joint and several liability notice to someone connected to a company that has received a tax avoidance or tax evasion penalty and the company has started, or is likely to start, insolvency.
This Tax Information and Impact Note is about UK's obligations under European Union (EU) law to implement UK's automatic exchange of information agreements.
When HMRC will issue a joint and several liability notice to individuals involved in tax avoidance or tax evasion when their company has started, or is likely to start, insolvency.
Why you should settle your tax affairs sooner rather than later, what could happen if you don’t and how to contact HMRC for help.
HMRC guidance on Part 5 and Schedules 34 to 36 of the Finance Act 2014.
Information about tax avoidance schemes that try to avoid an Income Tax charge on distributions when winding up a company.
Find out about the independent General Anti-Abuse Rule (GAAR) Advisory Panel opinion on a tax avoidance arrangement that rewarded a director through a remuneration trust.
Find information on tax avoidance arrangements seeking to avoid Corporation Tax, Income Tax and National Insurance contributions by using unfunded pension arrangements.
Information about a tax avoidance scheme that tries to disguise income and other taxable profits as loans or fiduciary receipts by using a remuneration trust.
Find out what you should consider before using an umbrella company to make sure it complies with the tax rules.
What to do if you’ve been involved in a tax avoidance scheme and receive a follower notice or accelerated payment notice from HMRC.
How to calculate the Income Tax, National Insurance and student loan deductions due on the disguised remuneration loan charge.
How HMRC deals with customers who receive a joint and several liability notice for a company that has received COVID-19 support payments, including conditions for giving a notice and safeguards.
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