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Use the GAAR Advisory Panel opinion to help you recognise when arrangements may be 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.
This factsheet gives information about when you may be jointly and severally liable for the relevant tax liability of a company because you’ve been connected to companies which have become insolvent with amounts due to HMRC.
Tax treaties and related documents between the UK and St Lucia.
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…
Use the version of the guidance that was published when the arrangements were entered into. The latest version was published on 16 July 2021.
Find information about scheme reference numbers (SRNs) and the date they were withdrawn.
Find out what Tax Information Exchange Agreements (TIEAs) are and when they come into effect.
Ten things you need to know if you receive an accelerated payment notice.
Find a list of ten things you need to know about disclosing a tax avoidance scheme to HMRC.
The Advertising Standards Authority (ASA) has ruled against misleading advertising of contractor loan schemes by scheme promoter, Williams Gordon.
HMRC is aware of scheme users being told we will demand a deed of release before agreeing a settlement of your disguised remuneration liabilities.
HMRC is aware of schemes that claim to avoid the 2019 loan charge on disguised remuneration. These schemes don’t work.
Information on a number of schemes designed to avoid Income Tax and National Insurance contributions by using capital advances, joint and mutual share ownership agreements.
Find out about tax avoidance schemes that use remuneration trusts to reduce profits and disguise income.
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.
Find out how the GAAR Advisory Panel opinions are used by HMRC to decide whether tax arrangements are abusive.
This factsheet tells you about penalties HMRC may charge if you enable abusive tax arrangements that are later defeated.
This factsheet is about tax avoidance schemes and accelerated payment notices.
What the directive says about exchange of information and withholding tax, how to opt not to have tax withheld and how to eliminate double taxation.
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