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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.
Get help if you’re a tax agent or adviser who has clients with Capital Gains Tax for trusts and estates income to declare on Self Assessment tax returns.
HMRC's newsletter for software developers for Making Tax Digital for Income Tax.
Tax treaties and related documents between the UK and the Faroe Islands.
Guidance for letting agents and tenants on their obligations under the non-resident landlord (NRL) scheme.
Tax treaties and related documents between the UK and Montserrat.
Transitional issues associated with the pension changes that came into force on 27 March 2014.
Tax treaties and related documents between the UK and Papua New Guinea.
Lifetime allowance (LTA) newsletter published by HMRC in March 2024 to update stakeholders on the latest news for pension schemes.
Lifetime allowance newsletter published by HMRC in December 2023 to update stakeholders on the latest news for pension schemes.
Complete the 'return of estate information' (form IHT205) for the year in which the person died, from 6 April 2002 to 5 April 2003, if the estate is not likely to pay Inheritance Tax.
HMRC is aware of schemes that claim to avoid the 2019 loan charge on disguised remuneration. These schemes don’t work.
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.
The general terms and conditions ISA managers must provide for all JISAs including transfers.
Child Trust Fund (CTF) and Junior Individual Savings Account (ISA) information for carers and adoptive parents of children.
This treaty was presented to Parliament in January 2014.
This treaty was presented to Parliament in March 2013.
This treaty was presented to Parliament in February 2013.
Tax treaties and related documents between the UK and Aruba.
Find out more about the new service supporting major investment projects, including how the scheme works, who can apply, the taxes covered and the financial threshold.
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