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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.
Guidance notes to a new return for the 2015 to 2016 tax year under schedule 23 to FA 2011. The return is to be completed, if they have anything to report, by those financial institutions who have to complete Bank and Buildi…
How you could register and make a disclosure if you hold investments in Liechtenstein. The facility closed on 31 December 2015.
Find out about the criminal offences relating to offshore income, assets and activities and what can happen if you're convicted.
The Advertising Standards Authority (ASA) has ruled against misleading advertising of a Stamp Duty Land Tax (SDLT) avoidance scheme by promoter, Fiducia Wealth and Tax.
What happens when HMRC investigates your VAT affairs under the Civil Evasion Penalty Notice 730 procedure. For investigations started before 31 January 2012.
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.
Find out about changes to enveloped UK dwellings and related finance from 6 April 2017.
What to expect if HM Revenue and Customs investigates you, the penalties that may be charged and what details about you can be published.
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 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.
Information on a number of schemes designed to avoid Income Tax and National Insurance contributions by using capital advances, joint and mutual share ownership agreements.
This factsheet contains information about VAT dishonest conduct penalties.
Find out what rights article 6 of the European Convention on Human Rights gives you when HMRC consider charging penalties for facilitating avoidance schemes involving non-resident promoters.
This factsheet tells you about the Human Rights Act and penalties for an incorrect declaration relating to privileged material.
This factsheet is about accelerated payments for users of tax avoidance schemes for Corporation Tax and group relief.
This factsheet is about tax avoidance schemes, and the issue of an accelerated payment notice.
This factsheet is about penalties we may charge if your scheme does not meet the requirements for tax advantaged status.
This factsheet tells you about the penalties HMRC may charge if you submit returns and pay duty late.
This factsheet explains the checks on tax affairs when HM Revenue and Customs visit a business premises unannounced which was approved by the tribunal.
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