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Use the GAAR Advisory Panel opinion on the extraction of cash (or equivalent) using trust interests, limited liability partnership and the novation of loans, to help you recognise when arrangements may be abusive tax arrange…
Use the GAAR Advisory Panel opinion on a repayment of a participator loan through transactions involving group companies, to help you recognise when arrangements may not be abusive tax arrangements.
Use the GAAR Advisory Panel opinion on reducing an estate's value via subscription for shares in a new company and gifting shares to an employee succession trust to help you recognise abusive tax arrangements.
Use the GAAR Advisory Panel opinion on employee reward arrangements including creation and sale of pension obligations, to help you recognise abusive tax arrangements.
This notice explains compliance checks for indirect tax matters if conduct involving dishonesty is suspected.
Guidance on why your account provider may ask you to provide information about yourself and your tax residence status.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
Information about developments relating to annual information return reporting requirements.
Instruct your bank or building society to pay environmental and other taxes or gaming duties by Direct Debit.
Get help if you’re a tax agent or adviser who has clients with chargeable gains to declare on Company Tax Returns.
Get help if you’re a tax agent or adviser who has clients with capital allowances for plant and machinery to declare on Self Assessment and Company Tax returns.
Get help if you’re a tax agent or adviser who has clients with business profits to declare on Self Assessment and Company Tax Returns.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
Tax treaties and related documents between the UK and St Lucia.
Use this technical documentation for individual returns if you're a software developer working with the Self Assessment Online service.
This technical note is about planned new legislation to support HMRC’s use of automated processes.
Do not include personal or financial information like your National Insurance number or credit card details.
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