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Use the GAAR Advisory Panel opinion on employee reward arrangements including creation and sale of pension obligations, to help you recognise abusive tax arrangements.
Use the General Anti-Abuse Rule Advisory Panel opinion on employee rewards provided as gold bullion to help you recognise abusive tax arrangements.
These technical notes explains the operation of s1305A, including examples of how the legislation will apply.
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.
Directions from the commissioners for HM Revenue and Customs (HMRC) about electronic returns.
This factsheet gives information about whether you may be jointly and severally liable for the Income Tax liability of a company that has received coronavirus (COVID-19) support payments from one of the HMRC administered sch…
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.
This factsheet gives information about whether you may be jointly and severally liable for the relevant tax liability of a company that has been charged penalties for facilitating avoidance or evasion.
What to do if you’ve been involved in a tax avoidance scheme and receive a follower notice or accelerated payment notice from HMRC.
Information on a number of schemes designed to avoid Income Tax and National Insurance contributions by using capital advances, joint and mutual share ownership agreements.
HMRC is aware of schemes and arrangements that claim to avoid the 2019 loan charge on disguised remuneration. It's HMRC's view that these schemes do not work.
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
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.
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.
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).
The Advertising Standards Authority (ASA) has ruled against misleading advertising of contractor loan schemes by scheme promoter, Williams Gordon.
This treaty was presented to Parliament March 2019.
Find information on a tax avoidance arrangement used to avoid tax and National Insurance contributions by selling future business revenues to a trust.
Do not include personal or financial information like your National Insurance number or credit card details.
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