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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 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.
Draft regulations for the implementation of country-by-country reporting.
Draft forms AAG6 and AAG7 are being published for comment following the 2014 consultation.
This tax information and impact note applies to financial institutions, tax advisers and other professionals that may be aware of, or may have given advice in respect of, an offshore account.
This Tax Information and Impact Note explains an extension to the package of taxes that affect residential properties held by non-natural persons.
This Tax Information and Impact Note is about strengthening the disclosure of tax avoidance schemes rules.
This Tax Information and Impact Note is about promoters of tax avoidance schemes.
Proposal on approaches to prevent charities being set up for tax avoidance.
This Tax Information and Impact Note explains the operation of s1305A for avoidance schemes involving the transfer of corporate profits.
This Tax Information and Impact Note explains how HM Revenue & Customs may issue a notice to settle dispute where there is a relevant judicial ruling for an avoidance scheme.
This Tax Information and Impact Note explains that research and development allowances will be excluded from the FA 2013 loss buying rules.
This Tax Information and Impact Note explains how any disputed tax must be paid upfront for avoidance schemes covered by the DOTAS rules or counteracted under the GAAR.
Further draft legislation on Finance Bill 2014.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
Corporation Tax: avoidance involving losses
Onshore intermediaries: false self-employment
Partnerships review: disposal of assets through partnerships
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