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Use the General Anti-Abuse Rule (GAAR) Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements.
Find a list of ten things that promoters of tax avoidance schemes will not tell you.
Tax treaties and related documents between the UK and the Turks and Caicos Islands.
Information about tax avoidance schemes that try to avoid an Income Tax charge on distributions when winding up a company.
HMRC is aware of schemes that claim to avoid the loan charge on disguised remuneration. These schemes don’t work.
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.
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.
Decisions by the First-tier Tribunal in 2 cases using tax avoidance schemes and disguised remuneration arrangements to avoid tax and National Insurance.
HM Revenue and Customs is aware of a scheme that claims to avoid tax by using job boards and loyalty points paid by a third party.
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.
Use the GAAR Advisory Panel opinion on employee reward arrangements including creation and sale of pension obligations, to help you recognise abusive tax arrangements.
Directions from the commissioners for HM Revenue and Customs (HMRC) about electronic returns.
Tax avoidance schemes that HMRC believe to be live and widely available, to help those using them to avoid tax.
Draft technical guidance covering changes to anti-avoidance regimes, published in Finance (No2) Bill 2021 which will strengthen the sanctions against those who promote or enable tax avoidance schemes.
Find a list of ten things you need to know about disclosing a tax avoidance scheme to HMRC.
Schemes that split supplies to avoid paying VAT don’t work. HMRC will investigate anyone who uses one.
Find out about abusive and defeated tax arrangements, and how the legislation is applied.
Find out how the legislation in clause 65 and schedule 16 Finance (No. 2) Act 2017 affects enablers of tax avoidance.
Guidance to support the anti-avoidance legislation in Finance Act 2014, National Insurance Contributions Act 2015, and Finance Act 2015.
Use the GAAR Advisory Panel opinion on the artificial repayment of a loan or advance to a participator to help you recognise abusive tax arrangements.
Don’t include personal or financial information like your National Insurance number or credit card details.
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