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Use these GAAR Advisory Panel opinions on unauthorised payment from registered pension scheme involving debt arrangement, to help you recognise when arrangements may be 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 employee rewards provided as gold bullion to help you recognise abusive tax arrangements.
Use the GAAR Advisory Panel opinion on rewarding employees using loans, receiving their services through a third party, and transfer of creditor rights to Employer Financed Retirement Benefit Schemes, to help you recognise a…
Legislation will be introduced in the Finance Bill 2015 to restrict the ability of companies to use tax-motivated arrangements to convert their old carried-forward reliefs into new reliefs that can be used more flexibly.
This factsheet explains what happens if you get a warning notice under the Serial Tax Avoidance Regime (STAR).
This factsheet gives information about whether you may be jointly and severally liable for the Income Tax liability of a company that has received coronavirus (COVID-19) support payments from one of the HMRC administered sch…
The Advertising Standards Authority (ASA) has ruled against misleading advertising of a Stamp Duty Land Tax (SDLT) avoidance scheme by promoter, Fiducia Wealth and Tax.
Find out about abusive and defeated tax arrangements, and how the legislation is applied.
HMRC is aware of schemes that claim to avoid the loan charge on disguised remuneration. These schemes don’t work.
HMRC is aware of schemes and arrangements that claim to avoid the 2019 loan charge on disguised remuneration. It's HMRC's view that these schemes do not work.
HMRC is aware of scheme users being told we will demand a deed of release before agreeing a settlement of your disguised remuneration liabilities.
How HMRC deals with a scheme that tries to exploit Entrepreneurs’ Relief by turning income into a capital gain and what to do if you use it.
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
Find out about claims featuring General Data Protection Regulation (GDPR) provisions used to incorrectly reduce Corporation Tax liability or claim repayments of tax already paid, or both.
The Advertising Standards Authority (ASA) has ruled against misleading advertising of contractor loan schemes by scheme promoter, Williams Gordon.
This treaty was presented to Parliament March 2019.
Find information on a tax avoidance arrangement used to avoid tax and National Insurance contributions by selling future business revenues to a trust.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Use the version of the guidance that was published when the arrangements were entered into. The latest version was published on 16 July 2021.
Don’t include personal or financial information like your National Insurance number or credit card details.
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