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Find out about the independent General Anti-Abuse Rule (GAAR) Advisory Panel opinion on a tax avoidance arrangement that rewarded a director through a remuneration trust.
Find out about the penalties HMRC can charge under ‘old’ penalty rules for returns that were due to be filed up to 31 March 2009.
Use this factsheet to find out about the notice of binding given to you if you've used tax arrangements that we consider the general anti-abuse rule (GAAR) may apply to.
Find out about the penalties that HMRC may charge a person who enabled another person to carry out offshore tax evasion or non-compliance.
This factsheet gives information about the penalties HMRC may charge if your return is more than 12 months late.
Find out about follower notices and accelerated payments for users of tax avoidance schemes.
This factsheet contains information about VAT dishonest conduct penalties.
This document sets out HMRC's criminal justice responsibilities for standards on the rights, support and protections of victims of crime.
Tax treaties and related documents between the UK and Liberia.
Tax treaties and related documents between the UK and the Marshall Islands.
Find out about the Liechtenstein Disclosure Facility which ran from 1 September 2009 to 31 December 2015.
Find out about the Jersey Disclosure Facility which ran from 6 April 2013 to 31 December 2015
Information on what you need to do to tell HM Revenue and Customs about your Swiss bank accounts and other offshore investments.
Find out about penalties HMRC may charge if you facilitate avoidance schemes involving non-resident promoters.
If you received a grant but were not eligible or you’ve been overpaid, find out what penalties you may have to pay if you do not tell HMRC.
This factsheet tells you about the actions HMRC can take when there's been a breach of the Fulfilment House Due Diligence Scheme (FHDDS) Regulations.
Employers and traders, HM Revenue and Customs (HMRC) may ask for a deposit or bond.
An A to Z of countries Tax Information Exchange Agreements and the corresponding Statutory Instrument numbers.
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.
This factsheet explains what happens if you get a warning notice under the Serial Tax Avoidance Regime (STAR).
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