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This introductory tax guide is intended for businesses looking at employee ownership for the first time, rather than professional advisers.
Lifetime allowance newsletter published by HMRC in December 2023 to update stakeholders on the latest news for pension schemes.
If you had unauthorised payments to your pension in the remedy period, find out how the public service pensions remedy (known as McCloud) could have affected these.
Technical guidance on who, from 6 April 2016, will be a Scottish taxpayer. Includes guidance on an individual’s ‘place of residence’, ‘main place of residence’, tests for Scottish taxpayer status and evidence used to establi…
This technical note sets out how various aspects of the Income Tax regime will interact with Scottish Income Tax powers.
If you have a private pension, following the public service pensions remedy (known as McCloud), you may have to tell your pension provider of changes, or have new charges to pay.
Find out about changes to the cleansing mixed funds rules from 6 April 2017.
HMRC is aware of schemes that claim to avoid the 2019 loan charge on disguised remuneration. These schemes don’t work.
HMRC is aware of schemes that claim to avoid the loan charge on disguised remuneration. These schemes don’t work.
Check the availability and any issues affecting the Coronavirus Job Retention Scheme.
This guide gives details on the Income Tax treatment of Employee Shareholder shares.
Transitional issues associated with the pension changes that came into force on 27 March 2014.
This leaflet explains the impact of taxes, National Insurance contributions, tax credits and State Pensions for lesbian, gay, bisexual and transgender customers.
Apply to support your clients with their tax responsibilities and get quicker access to HMRC services on their behalf.
The Extra-Statutory Concession to ‘theatre angels’ is to be withdrawn from 31 March 2017.
How HMRC deals with a scheme that tries to exploit Entrepreneurs’ Relief by turning income into a capital gain and what to do if you use it.
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.
Use the GAAR Advisory Panel opinion on miscellaneous income loss and the creation of losses using mirroring forward contracts to help you recognise 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.
Lifetime allowance newsletter published by HMRC in March 2023 to update stakeholders on the latest news for pension schemes.
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