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Find out what makes a person an enabler of tax avoidance, and what to do about legally privileged communications.
Find out about the penalties for enabling a defeated tax avoidance scheme, the time limits, and how to appeal a penalty notice.
How to tax a beneficial loan arrangement for a director or employee.
Employment Appeal Tribunal Judgment of Mr Justice Kerr on 24 May 2024.
Guidance about compensation to owners and occupiers of agricultural premises once a compulsory purchase order comes into force.
This notice provides a glossary of Scottish land law terms.
Find out about abusive and defeated tax arrangements, and how the legislation is applied.
Find out about the General Anti-Abuse Rule (GAAR) Advisory Panel opinions on arrangements that rewarded employees and contractors with contrived loans.
Find out how the GAAR Advisory Panel opinions are used by HMRC to decide whether tax arrangements are abusive.
Guidance on dealing with transactions at undervalue and preferences
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.
Outlines the provisions of the Food (Promotion and Placement) (England) Regulations 2021, and provides assistance in understanding and applying them.
Employment Appeal Tribunal judgment of Mrs Justice Eady on 20 May 2024.
Upper Tribunal Administrative Appeals Chamber decision by Judge Stout on 31 January 2024.
Find out how the legislation in clause 65 and schedule 16 Finance (No. 2) Act 2017 affects enablers of tax avoidance.
This paper surveys a representative sample of microenterprises in urban Uganda
Upper Tribunal Administrative Appeals Chamber decision by Judge on 2024.
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