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Find out about changes to the cleansing mixed funds rules from 6 April 2017.
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.
Guidance for employers on the main tax issues regarding employees leaving the company or selling shares to their employer.
This leaflet explains the impact of taxes, National Insurance contributions, tax credits and State Pensions for lesbian, gay, bisexual and transgender customers.
Information on how to claim tax relief from employment and support additional HMRC messaging that can be shared.
This treaty was presented to Parliament March 2019.
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 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.
Information on how to account for redress payments on your tax return.
Check the availability and any issues affecting the Coronavirus Job Retention Scheme.
Get help if you’re a tax agent or adviser who has clients with Income Tax losses to declare on Self Assessment tax returns.
This guide gives details on the Income Tax treatment of Employee Shareholder shares.
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.
HMRC is aware of schemes that claim to avoid the loan charge on disguised remuneration. These schemes don’t work.
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.
Overview of the legislation required to implement the provisions set out in Making Tax Digital: Bringing Business Tax into the Digital Age.
Find out what you must show on P11D and P11D(b) to declare your company's expenses, benefits and Class 1A National Insurance contributions.
How to claim a refund in the current tax year on a death benefit lump sum payment.
This treaty was presented to Parliament in April 2023.
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.
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