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This briefing provides information about disguised remuneration avoidance schemes and how people can settle their use of them and/or pay the loan charge that has been introduced to tackle their use.
The government has published its response to the independent loan charge…
Facts, figures and information on tax avoidance loan schemes and the loan charge.
This measure is about introducing an anti-avoidance provision relating to certain non-derecognition liabilities.
Who is likely to be affected Companies using arrangements to secure a tax…
1 Avoidance schemes involving certain non-derecognition liabilities (1) In…
This tax information and impact note is about anti-avoidance measures to prevent use of situs of personal or trust property to avoid Inheritance Tax or pay less than long-term UK residents.
These measures make a number of changes to the legislation that targets those who promote or enable marketed tax avoidance.
These measures are about the impacts of new proposals to close in on promoters of marketed tax avoidance.
This measure is about an amendment to ensure that the Targeted Anti-Avoidance Rule in the loans to participators legislation remains robust and effective against avoidance.
This measure is about amending the legislation to increase the maximum sentence from 7 to 14 years for all criminal penalties applied in cases of fraud in relation to revenue and duties.
Find out how HMRC carries out civil investigations in cases where we suspect fraud.
We welcome views on draft regulations for the Disclosure of Tax Avoidance Schemes for VAT and other indirect taxes (DASVOIT ) regime which amend existing DASVOIT regulations.
This document details the changes announced at Budget 2016 to tackle the use of disguised remuneration (DR) tax avoidance schemes, including those where individuals are paid in loans through structures such as Employee Benef…
We welcome views on draft regulations for the DOTAS National Insurance Contributions (NICs) regime, which amends the existing DOTAS NICs regulations.
This Tax Information and Impact Note sets out the legal basis for discovery assessments,
This tax information and impact note sets out new measures to clamp down on promoters of tax avoidance.
This measure introduces new proposals designed to clamp down on promotors of tax avoidance arrangements.
This measure introduces tougher more effective sanctions to tackle the sale of illicit tobacco.
We welcome views on proposals to further tackle promoters and enablers of tax avoidance schemes and to support taxpayers to steer clear of, and exit, tax avoidance.
We welcome views on draft regulations for the DOTAS, DASVOIT and POTAS regimes, which amend the existing DOTAS, DASVOIT and POTAS regulations.
We welcome views on proposed changes to Follower Notices penalties.
Find out about changes to the loan charge following recommendations from the independent review published on 20 December 2019.
Don’t include personal or financial information like your National Insurance number or credit card details.
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