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Use the GAAR Advisory Panel opinion on employee reward arrangements, including contributions to a trust to help you recognise abusive tax arrangements.
This treaty was presented to Parliament in March 2019.
This treaty was presented to Parliament March 2019.
Find out what Tax Information Exchange Agreements (TIEAs) are and when they come into effect.
Non-reciprocal Agreement with the Turks and Caicos Islands relating to the EU Directive on taxation of savings income in the form of interest payments.
Find a list of ten things you need to know about disclosing a tax avoidance scheme to HMRC.
Tax treaties and related documents between the UK and St Lucia.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
This technical document sets out how HMRC will collect outstanding tax liabilities from the appropriate person where it cannot reasonably collect the liability from the employer.
The general principles that HMRC will apply to settlements following the withdrawal of the Employee Benefit Trust Settlement Opportunity.
This factsheet is about tax avoidance schemes and accelerated payment notices.
This factsheet explains what happens if you get a warning notice under the Serial Tax Avoidance Regime (STAR).
This factsheet is about your rights under Article 6 of the European Convention on Human Rights (HRA) when HMRC is considering charging you an enabler penalty.
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.
Use this guidance on extraction of value from a company by its directors and shareholders to help you recognise abusive tax arrangements.
Use the GAAR Advisory Panel opinion on Stamp Duty Land Tax arrangements in relation to the sale and purchase of a residential property, involving an alternative finance agreement and a lease agreement, to help you recognise …
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 General Anti-Abuse Rule Advisory Panel opinion on distributions and benefits through trust interests to help you recognise abusive tax arrangements.
Use the GAAR Advisory Panel opinion on employee reward arrangements including contributions to a trust, to help you recognise abusive tax arrangements.
Do not include personal or financial information like your National Insurance number or credit card details.
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