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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 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 to help you recognise when arrangements may be abusive tax arrangements.
These technical notes explains the operation of s1305A, including examples of how the legislation will apply.
Find information about scheme reference numbers (SRNs) and the date they were withdrawn.
An A to Z of countries Tax Information Exchange Agreements and the corresponding Statutory Instrument numbers.
Find a list of ten things that promoters of tax avoidance schemes will not tell you.
Ten things you need to know if you receive an accelerated payment notice.
This treaty was presented to Parliament in March 2019.
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.
The Advertising Standards Authority (ASA) has ruled against misleading advertising of contractor loan schemes by scheme promoter, Williams Gordon.
Find information on a tax avoidance arrangement used to avoid tax and National Insurance contributions by selling future business revenues to a trust.
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.
This treaty was presented to Parliament March 2019.
Use the General Anti-Abuse Rule Advisory Panel opinion on employee rewards provided as gold bullion to help you recognise abusive tax arrangements.
This factsheet explains what happens if you get a warning notice under the Serial Tax Avoidance Regime (STAR).
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Advertising Standards Authority rules against misleading income trust advertising that uses HMRC's logo.
Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
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