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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.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
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.
Guidance for new legislation that enables HMRC to clamp down on promoters of tax avoidance.
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.
This factsheet gives information about when you may be jointly and severally liable for the relevant tax liability of a company because you’ve been connected to companies which have become insolvent with amounts due to HMRC.
Use the GAAR Advisory Panel opinion on employee reward arrangements including creation and sale of pension obligations, to help you recognise abusive tax arrangements.
If you meet certain conditions you may be entered into a warning notice period for serial tax avoidance, and required to send information to HMRC.
Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
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.
Use the GAAR Advisory Panel opinion on employee rewards using a second hand bond, gilt options, additional contributions and 'cooling off rights' to help you recognise abusive tax arrangements.
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