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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 believe to be live and widely available to help those using them to avoid tax.
Learn when someone is classed as a serial tax avoider, the sanctions for avoidance, and how to make a disclosure to HMRC.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them avoid tax.
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…
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 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…
Get details of the fully reportable countries for 2014/15.
Draft guidance for all the tackling disguised remuneration changes affecting employers and employees in the 2017 to 2018 tax year.
HMRC is aware of schemes that claim to avoid the loan charge on disguised remuneration. These schemes don’t work.
Use the GAAR Advisory Panel opinion on extraction of value using a second hand bond, gilt options, additional contributions and 'cooling off rights' to help you recognise abusive tax arrangements.
Information about procedural and technical changes to the General Anti-Abuse Rule (GAAR) that were signalled at Budget 2018.
What the directive says about exchange of information and withholding tax, how to opt not to have tax withheld and how to eliminate double taxation.
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