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Learn when someone is classed as a serial tax avoider, the sanctions for avoidance, and how to make a disclosure to HMRC.
Guidance to support the anti-avoidance legislation in Finance Act 2014, National Insurance Contributions Act 2015, and Finance Act 2015.
Use the General Anti-Abuse Rule Advisory Panel opinion on employee rewards provided as gold bullion to help you recognise abusive tax arrangements.
Use the GAAR Advisory Panel opinion on extraction of value using a second hand bond, gilt options, additional contributions and 'cooling off rights' to help you recognise abusive tax arrangements.
Use the GAAR Advisory Panel opinion on a repayment of a participator loan through transactions involving group companies, to help you recognise when arrangements may not be abusive tax arrangements.
Use the General Anti-Abuse Rule (GAAR) Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements.
Directions from the commissioners for HM Revenue and Customs (HMRC) about electronic returns.
If you enter a warning notice period for serial tax avoidance, you may have to pay a penalty, have tax reliefs restricted, or be named by HMRC as a tax avoider.
This document provides guidance on new HM Revenue & Customs powers over pension liberation schemes.
Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Reciprocal Agreement with Netherlands Antilles relating to the European Union (EU) Directive on taxation savings income in the form of interest payments.
This treaty was presented to Parliament in March 2019.
Schemes that split supplies to avoid paying VAT don’t work. HMRC will investigate anyone who uses one.
Register to settle with HMRC by 31 October 2016 if you want to get transitional relief on your investment growth.
Advertising Standards Authority rules against misleading income trust advertising that uses HMRC's logo.
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 tax avoidance schemes being used to target workers returning to the NHS to help respond to the coronavirus (COVID-19) outbreak.
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