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Payments made outside the tax rules are classed as unauthorised and tax charges are payable.
Find out if a claim of ownership by adverse possession can be made on common land and town or village greens, what effect it will have on the land and whether a claim can be opposed.
Find out the rules on disclosing arrangements and transactions that provide a VAT advantage.
How to tax a beneficial loan arrangement for a director or employee.
Find out about a tax avoidance scheme used by companies to reduce their tax liability.
The commons listed on this page now have more eligible area to allocate for certain years of the Single Payment Scheme (SPS), Hill Farm Allowance (HFA) 2010 or Uplands Transitional Payment (UTP).
What tax avoidance is, what can happen to you if you enter into a tax avoidance scheme and how to get help to settle your tax affairs.
Sections (3.01 - 3.101) last updated: January 2025.
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