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Draft guidance on a new exemption for low value benefits in kind ('trivial BiKs') to be included in the Employment Income Manual (EIM).
August 2021 newsletter to update stakeholders on the latest news for tax-free savings.
Non-reciprocal Agreement with the Turks and Caicos Islands relating to the EU Directive on taxation of savings income in the form of interest payments.
Ten things you need to know about offshore assets and income.
Tax treaties and related documents between the UK and Tuvalu.
How HMRC deals with a scheme that tries to exploit Entrepreneurs’ Relief by turning income into a capital gain and what to do if you use it.
Bulletin for Child Trust Fund (CTF) providers about annual subscription limits, The Share Foundation, and requests to reverse CTF subscriptions.
Bulletin for Child Trust Fund CTF providers about the annual return of information to HMRC.
Bulletin for Child Trust Fund (CTF) providers about annual subscription limits, annual returns of information and changes to financial services.
Find out about the penalties that HMRC may charge a person who enabled another person to carry out offshore tax evasion or non-compliance.
This treaty was presented to Parliament in February 2013.
This treaty was presented to Parliament in January 2014.
This treaty was presented to Parliament in March 2013.
Terms of reference for the unapproved employee share schemes review. Other terms of reference are below.
Use the GAAR Advisory Panel opinion on miscellaneous income loss and the creation of losses using mirroring forward contracts to help you recognise abusive tax arrangements.
If you received Horizon Shortfall Scheme (HSS) compensation between 6 April 2022 and 5 April 2024 you can get support with your Self Assessment tax return.
This guide gives details on the Income Tax treatment of Employee Shareholder shares.
This note contains final guidance for a new Income Tax relief for irrecoverable peer-to-peer loans to help people understand how to apply this tax relief.
This note provides further details of the proposals announced in the Summer Budget on 8 July 2015 for the main residence nil-rate band.
This document gives guidance on the Capital Gains Tax treatment of carried interest legislation announced at Summer Budget 2015 which will have effect from 8 July 2015.
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