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Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
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 …
Summary of response on draft changes to the exisiting Disclosure of Tax Avoidance Schemes (DOTAS) hallmark regulations along with draft regulations for a new financial products hallmark.
Tax avoidance schemes that 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.
Use the GAAR Advisory Panel opinion on employee reward arrangements, including contributions to a trust to help you recognise abusive tax arrangements.
Find out about the General Anti-Abuse Rule (GAAR) Advisory Panel opinions on arrangements that rewarded employees and contractors with contrived loans.
Find out the rules HMRC must follow when giving serial tax avoidance warning notices to a corporate group, associated persons or members of a partnership.
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.
Draft technical guidance covering changes to anti-avoidance regimes, published in Finance (No2) Bill 2021 which will strengthen the sanctions against those who promote or enable tax avoidance schemes.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Learn when someone is classed as a serial tax avoider, the sanctions for avoidance, and how to make a disclosure to HMRC.
Find out how the legislation in clause 65 and schedule 16 Finance (No. 2) Act 2017 affects enablers of tax avoidance.
Use the GAAR Advisory Panel opinion on rewarding employees using loans, receiving their services through a third party, and transfer of creditor rights to Employer Financed Retirement Benefit Schemes, to help you recognise a…
Draft guidance for all the tackling disguised remuneration changes affecting employers and employees in the 2017 to 2018 tax year.
This factsheet is about accelerated payments for users of tax avoidance schemes for Corporation Tax and group relief.
This technical document sets out how HMRC will collect outstanding tax liabilities from the appropriate person where it cannot reasonably collect the liability from the employer.
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