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Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Summary of the key points arising from a meeting between representative bodies - the British Property Federation, the Chartered Institute of Taxation, the Law Society and the Stamp Taxes Practitioners' Group - with HM Re…
Guidance for new legislation that enables HMRC to clamp down on promoters of tax avoidance.
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.
Use these GAAR Advisory Panel opinions on unauthorised payment from registered pension scheme involving debt arrangement, to help you recognise when arrangements may be abusive tax arrangements.
What to do if you’ve been involved in a tax avoidance scheme and receive a follower notice or accelerated payment notice from HMRC.
HMRC is aware of scheme users being told we will demand a deed of release before agreeing a settlement of your disguised remuneration liabilities.
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.
HMRC is aware of schemes and arrangements that claim to avoid the 2019 loan charge on disguised remuneration. It's HMRC's view that these schemes do not work.
Find out how the legislation in clause 65 and schedule 16 Finance (No. 2) Act 2017 affects enablers of tax avoidance.
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.
This Tax Information and Impact Note is about UK's obligations under European Union (EU) law to implement UK's automatic exchange of information agreements.
Use the version of the guidance that was published when the arrangements were entered into. The latest version was published on 16 July 2021.
Tax treaties and related documents between the UK and the Turks and Caicos Islands.
Check the availability and any issues affecting the Confirm an applicant has done a tax check service.
This factsheet tells you about penalties HMRC may charge if you enable abusive tax arrangements that are later defeated.
Legislation will be introduced in the Finance Bill 2015 to restrict the ability of companies to use tax-motivated arrangements to convert their old carried-forward reliefs into new reliefs that can be used more flexibly.
Use the GAAR Advisory Panel opinion on employee reward arrangements including creation and sale of pension obligations, to help you recognise abusive tax arrangements.
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 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…
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