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Returns technical specifications for Self Assessment Online software developers.
This factsheet gives information about whether you may be jointly and severally liable for the relevant tax liability of a company that has been charged penalties for facilitating avoidance or evasion.
Transcript of HM Revenue and Customs (HMRC) tax agents and advisers' video on penalties, disclosures, calculations, suspensions and appeals.
Decisions by the First-tier Tribunal in 2 cases using tax avoidance schemes and disguised remuneration arrangements to avoid tax and National Insurance.
This factsheet provides information about the general anti-abuse rule (GAAR).
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.
Information on what you need to do to tell HM Revenue and Customs about your Swiss bank accounts and other offshore investments.
Get guidance from HMRC if you're a tax agent or an adviser.
Find out how the GAAR Advisory Panel opinions are used by HMRC to decide whether tax arrangements are abusive.
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.
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.
Finance Bill 2014 New Guidance Notes
Check the availability and any issues affecting the Electronic Data Capture Service (EDCS) online service.
This document provides guidance on new HM Revenue & Customs powers over pension liberation schemes.
An overview of announcements made by HM Revenue and Customs (HMRC) for Budget 2014.
Guidance on why your account provider may ask you to provide information about yourself and your tax residence status.
Non-reciprocal Agreement with the Turks and Caicos Islands relating to the EU Directive on taxation of savings income in the form of interest payments.
Reciprocal Agreement with Netherlands Antilles relating to the European Union (EU) Directive on taxation savings income in the form of interest payments.
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