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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.
Use the version of the guidance that was published when the arrangements were entered into. The latest version was published on 16 July 2021.
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 factsheet provides information about the use of third party information notices for enablers.
Find out about the new Anti-Tax Avoidance Directive (ATAD) about controlled foreign companies (CFCs).
Use the GAAR Advisory Panel opinion on the artificial repayment of a loan or advance to a participator to help you recognise abusive tax arrangements.
Directions from the commissioners for HM Revenue and Customs (HMRC) about electronic returns.
Changes to the measures to tackle disguised remuneration tax avoidance schemes since Autumn Statement 2016.
Use the General Anti-Abuse Rule Advisory Panel opinion on employee rewards using multiple tripartite arrangements to help you recognise abusive tax arrangements.
Schemes that split supplies to avoid paying VAT don’t work. HMRC will investigate anyone who uses one.
This factsheet is about penalties you may have to pay if we’ve sent a partnership follower notice and corrective action has not been taken on time.
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.
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 film related losses relief and split sale partnership interest 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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