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Information about a tax avoidance scheme that tries to disguise income and other taxable profits as loans or fiduciary receipts by using a remuneration trust.
Tax treaties and related documents between the UK and St Lucia.
This technical document sets out how HMRC will collect outstanding tax liabilities from the appropriate person where it cannot reasonably collect the liability from the employer.
Use this guidance on extraction of value from a company by its directors and shareholders to help you recognise abusive tax arrangements.
Use the GAAR Advisory Panel opinion on employee reward arrangements, including contributions to a trust to help you recognise abusive tax arrangements.
Use the General Anti-Abuse Rule Advisory Panel opinion on distributions and benefits through trust interests to help you recognise abusive tax arrangements.
Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
Tax avoidance schemes that HMRC believe to be live and widely available, to help those using them to avoid tax.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
HMRC guidance on Part 5 and Schedules 34 to 36 of the Finance Act 2014.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available to help those using them to avoid tax.
Find a list of ten things you need to know about disclosing a tax avoidance scheme to HMRC.
An A to Z of countries Tax Information Exchange Agreements and the corresponding Statutory Instrument numbers.
Find out what Tax Information Exchange Agreements (TIEAs) are and when they come into effect.
Non-reciprocal Agreement with the Turks and Caicos Islands relating to the EU Directive on taxation of savings income in the form of interest payments.
Reciprocal Agreement with Netherlands Antilles relating to the European Union (EU) Directive on taxation savings income in the form of interest payments.
Find information about scheme reference numbers (SRNs) and the date they were withdrawn.
Schemes that split supplies to avoid paying VAT don’t work. HMRC will investigate anyone who uses one.
Tax treaties and related documents between the UK and the Turks and Caicos Islands.
Don’t include personal or financial information like your National Insurance number or credit card details.
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