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This tax information and impact note is about changes that are part of a wider package announced at Budget 2016 to tackle the use of disguised remuneration tax avoidance schemes.
This tax information and impact note applies to owners of vehicles built more than 40 years ago.
This tax information and impact note applies to companies investing in plant or machinery in designated enhanced capital allowance (ECA) sites in Enterprise Zones.
This tax information and impact note applies to individuals who receive shares under an employee shareholder agreement.
This tax information and impact note applies to companies that carry out R&D into prescribed types of vaccine and other medicine.
This tax information and impact note applies to employers, employees, payroll providers and payroll software providers and will enable the voluntary payrolling of non-cash vouchers and credit tokens.
This paper sets out the criteria HMRC will use to identify vulnerable customers in relation to Direct recovery of Debt legislation.
These regulations set out the parameters in which banks and building societies may opt to pass on an administrative charge to debtors for processing a Direct Recovery of Debt ‘hold’ notice.
Proposed amendments to Data-gathering Powers (Relevant Data) Regulations 2012 (SI2012/847) with 2 new categories of data-holder introduced into Schedule 23 to the Finance Act 2011 (c11) by Finance Act 2016.
This applies to promoters of tax avoidance schemes.
This applies to individuals and businesses who deliberately assist taxpayers to hide assets, income and gains offshore.
This applies to those with income or gains arising or transferred offshore who evade their UK tax responsibilities.
This applies to persons living in Scotland where there is both a debt owed to HM Revenue and Customs (HMRC) and an amount owed by HMRC to that person.
This applies to the 2,000 or so largest businesses in the UK.
This applies to just a very small number of large businesses who persistently engage in aggressive tax planning and/or who refuse to engage with HM Revenue and Customs (HMRC).
This applies to taxpayers engaging in abusive tax avoidance arrangements which fall within the General Anti‑Abuse Rule (GAAR).
This applies to taxpayers in litigation cases where there is a tax related debt payable under a court judgement or order with interest due.
This applies to taxpayers who repeatedly use tax avoidance schemes.
This applies to business intermediaries, and electronic payment providers who operate digital wallets.
This applies to those with income or gains offshore who evade their UK tax responsibilities.
Don’t include personal or financial information like your National Insurance number or credit card details.
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