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Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
This factsheet gives information about whether you may be jointly and severally liable for the relevant tax liability of a company that has been charged penalties for facilitating avoidance or evasion.
Find a list of ten things that promoters of tax avoidance schemes will not tell you.
Find out how the GAAR Advisory Panel opinions are used by HMRC to decide whether tax arrangements are abusive.
Use the GAAR Advisory Panel opinion on deeds of contribution, employee loans and tripartite agreements to help you recognise abusive tax arrangements.
This document provides guidance on new HM Revenue & Customs powers over pension liberation schemes.
An overview of announcements made by HM Revenue and Customs (HMRC) for Budget 2014.
These technical notes explains the operation of s1305A, including examples of how the legislation will apply.
Updated information on the avoidance measure announced in the Autumn Statement 2013.
Guidance to support the anti-avoidance legislation in Finance Act 2014, National Insurance Contributions Act 2015, and Finance Act 2015.
This factsheet is about tax avoidance schemes and accelerated payment notices.
This factsheet gives information about when you may be jointly and severally liable for the relevant tax liability of a company because you’ve been connected to companies which have become insolvent with amounts due to HMRC.
Use the GAAR Advisory Panel opinion on miscellaneous income loss and the creation of losses using mirroring forward contracts to help you recognise abusive tax arrangements.
Ten things you need to know if you receive an accelerated payment notice.
Summary of the key points arising from a meeting between representative bodies - the British Property Federation, the Chartered Institute of Taxation, the Law Society and the Stamp Taxes Practitioners' Group - with HM Re…
If you meet certain conditions you may be entered into a warning notice period for serial tax avoidance, and required to send information to HMRC.
Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
This factsheet is about tax avoidance schemes, and the issue of an accelerated payment notice.
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