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Register to vote Register by 18 June to vote in the General Election on 4 July.
How HMRC deals with customers who are involved in tax avoidance, tax evasion or repeated insolvency who receive a joint and several liability notice, including how notices interact with penalties and safeguards.
Find out what makes a person an enabler of tax avoidance, and what to do about legally privileged communications.
Find out how the GAAR Advisory Panel opinions are used by HMRC to decide whether tax arrangements are abusive.
Attorney General's guidelines for prosecutors on the use of the common law offence of conspiracy to defraud. First published 2007.
Find out about abusive and defeated tax arrangements, and how the legislation is applied.
Upper Tribunal Administrative Appeals Chamber decision by Judge West on 24 April 2024.
Employment Appeal Tribunal Judgment of Mr Justice Kerr on 24 May 2024.
Find out the rules on disclosing arrangements and transactions that provide a VAT advantage.
Find out the rules from 1 January 2018 if you promote or use arrangements that are meant to give someone a VAT or other indirect tax saving or a tax deferral.
Employment Appeal Tribunal Judgment of Mrs Justice Eady on 14 March 2024.
Employment Appeal Tribunal Judgment of Michael Ford, Deputy High Court Judge on 3 May 2024.
Find out about the penalties for enabling a defeated tax avoidance scheme, the time limits, and how to appeal a penalty notice.
Use this form to detail which arguments you will be relying on at the hearing for your appeal.
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