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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.
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.
Find out about follower notices and accelerated payments for users of 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.
This factsheet is about partnership follower notices and accelerated partner payments for partnerships that have used tax avoidance schemes.
Use these GAAR Advisory Panel opinions on unauthorised payment from registered pension scheme involving debt arrangement, to help you recognise when arrangements may be abusive tax arrangements.
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.
This factsheet provides information about the use of third party information notices for promoters of tax avoidance schemes (POTAS).
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Check the availability and any issues affecting the send your loan charge details service.
This factsheet tells you about the information notices we may give under the promoter of tax avoidance schemes (POTAS) rules.
Find out about information notices HMRC may give when checking if you have to pay a penalty for facilitating avoidance schemes involving non-resident promoters.
Find out about follower notices and accelerated payments for users of avoidance schemes for Income Tax and National Insurance contributions through PAYE.
Use the General Anti-Abuse Rule Advisory Panel opinion on distributions and benefits through trust interests to help you recognise abusive tax arrangements.
Don’t include personal or financial information like your National Insurance number or credit card details.
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