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Get guidance from HMRC if you’re a tax agent or an adviser.
This treaty was presented to Parliament in March 2019.
Get guidance from HMRC if you're a tax agent or an adviser
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.
Find out the latest information on the progress of HMRC's 'Agent and Client Statistics'.
Get guidance from HMRC if you're a tax agent or an adviser.
Use the GAAR Advisory Panel opinion on film related losses relief and split sale partnership interest to help you recognise abusive tax arrangements.
Find out about penalties you may have to pay if HMRC have sent you a follower notice and you have not taken corrective action on time.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
How HMRC deals with customers who receive a joint and several liability notice for a company that has received COVID-19 support payments, including conditions for giving a notice and safeguards.
Returns technical specifications for Self Assessment Online software developers.
Transcript of HM Revenue and Customs (HMRC) tax agents and advisers' video on penalties, disclosures, calculations, suspensions and appeals.
Use this guidance on extraction of value from a company by its directors and shareholders to help you recognise abusive tax arrangements.
This document sets out HMRC's criminal justice responsibilities for standards on the rights, support and protections of victims of crime.
This factsheet is about provisional counteraction notices given under the general anti-abuse rule (GAAR).
Guidance for new legislation that enables HMRC to clamp down on promoters of tax avoidance.
Use this calculator to work out how to redeem the value of your expenditure credits and how much payable credit you can claim.
Use the GAAR Advisory Panel opinion on deeds of contribution, employee loans and tripartite agreements to help you recognise abusive tax arrangements.
Get information about the Trust Registration Service, guidance refresher and the aggregate donation update.
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