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Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
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.
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.
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).
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.
Register to settle with HMRC by 31 October 2016 if you want to get transitional relief on your investment growth.
Use the GAAR Advisory Panel opinion on film related losses relief and split sale partnership interest to help you recognise abusive tax arrangements.
Find out about penalties you may have to pay if HMRC have sent you a follower notice and you have not taken corrective action on time.
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 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.
Use this guidance on extraction of value from a company by its directors and shareholders to help you recognise abusive tax arrangements.
Use the GAAR Advisory Panel opinion on deeds of contribution, employee loans and tripartite agreements to help you recognise abusive tax arrangements.
This document provides guidance on new HM Revenue & Customs powers over pension liberation schemes.
An overview of announcements made by HM Revenue and Customs (HMRC) for Budget 2014.
These technical notes explains the operation of s1305A, including examples of how the legislation will apply.
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