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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.
Why you should settle your tax affairs sooner rather than later, what could happen if you don’t and how to contact HMRC for help.
The Advertising Standards Authority (ASA) has ruled against misleading advertising of a Stamp Duty Land Tax (SDLT) avoidance scheme by promoter, Fiducia Wealth and Tax.
Find out about abusive and defeated tax arrangements, and how the legislation is applied.
Find out how the legislation in clause 65 and schedule 16 Finance (No. 2) Act 2017 affects enablers of tax avoidance.
Find out about the penalties for enabling a defeated tax avoidance scheme, the time limits, and how to appeal a penalty notice.
This factsheet is about penalties we may charge if your scheme does not meet the requirements for tax advantaged status.
This factsheet is about tax avoidance schemes, and the issue of an accelerated payment notice.
This factsheet tells you about your rights if HMRC is considering charging you a penalty for failing to comply with your obligations under disclosure of tax avoidance schemes (DOTAS).
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.
Use the GAAR Advisory Panel opinion on employee reward arrangements including contributions to a trust, to help you recognise abusive tax arrangements.
Use the GAAR Advisory Panel opinion on film related losses relief and split sale partnership interest to help you recognise 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…
Use the General Anti-Abuse Rule Advisory Panel opinion on employee rewards provided as gold bullion to help you recognise abusive tax arrangements.
HMRC guidance on Part 5 and Schedules 34 to 36 of the Finance Act 2014.
Reciprocal Agreement with Netherlands Antilles relating to the European Union (EU) Directive on taxation savings income in the form of interest payments.
Ten things you need to know if you receive an accelerated payment notice.
HMRC can tax loans paid to contractors or freelance workers through trusts or umbrella companies, just like normal income.
HMRC is aware of a contractor arrangement which claims to avoid the 2019 loan charge by transferring ownership of shares in a Personal Service Company (PSC).
HMRC is aware of scheme users being told we will demand a deed of release before agreeing a settlement of your disguised remuneration liabilities.
Don’t include personal or financial information like your National Insurance number or credit card details.
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