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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.
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.
Decisions by the First-tier Tribunal in 2 cases using tax avoidance schemes and disguised remuneration arrangements to avoid tax and National Insurance.
Find out how the GAAR Advisory Panel opinions are used by HMRC to decide whether tax arrangements are abusive.
This factsheet tells you about the information notices we may give under the promoter of tax avoidance schemes (POTAS) rules.
This factsheet tells you about penalties HMRC may charge if you enable abusive tax arrangements that are later defeated.
This factsheet provides information about the use of third party information notices for promoters of tax avoidance schemes (POTAS).
Use the GAAR Advisory Panel opinion on the extraction of value from an estate, using options, by utilising property which is not excluded property, to help you recognise when arrangements may be 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.
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.
Use this guidance on extraction of value from a company by its directors and shareholders to help you recognise abusive tax arrangements.
Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
Find a list of ten things that promoters of tax avoidance schemes will not tell you.
Find a list of ten things you need to know about disclosing a tax avoidance scheme to HMRC.
This treaty was presented to Parliament in March 2019.
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 information on a tax avoidance arrangement used to avoid tax and National Insurance contributions by selling future business revenues to a trust.
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
Don’t include personal or financial information like your National Insurance number or credit card details.
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