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Use these road fuel charges from 1 May 2017 on your VAT return, to account for private consumption of fuel on a business vehicle.
Get guidance from HMRC if you're a tax agent or an adviser.
This factsheet is about protective GAAR notices given under the general anti-abuse rule (GAAR).
This treaty was presented to Parliament in January 2014.
HM Revenue and Customs (HMRC) Indexation Allowance rates for 2016.
This treaty was presented to Parliament in January 2019.
Defines the EDIFACT messages for consolidating consignments and controlling movements.
Use the GAAR Advisory Panel opinion on employee reward arrangements including creation and sale of pension obligations, 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 GAAR Advisory Panel opinion on miscellaneous income loss and the creation of losses using mirroring forward contracts to help you recognise abusive tax arrangements.
Use the GAAR Advisory Panel opinion on the extraction of value from an estate, using options, by utilising property which is not excluded property, to help you recognise when arrangements may be abusive tax arrangements.
Use the GAAR Advisory Panel opinion on the artificial repayment of a loan or advance to a participator to help you recognise abusive tax arrangements.
Use the GAAR Advisory Panel opinion on a repayment of a participator loan through transactions involving group companies, to help you recognise when arrangements may not be abusive tax arrangements.
Use the GAAR Advisory Panel opinion on Stamp Duty Land Tax arrangements in relation to the sale and purchase of a residential property, involving an alternative finance agreement and a lease agreement, to help you recognise …
Use the GAAR Advisory Panel opinion on the extraction of cash (or equivalent) using trust interests, limited liability partnership and the novation of loans, to help you recognise when arrangements may be abusive tax arrange…
Use the GAAR Advisory Panel opinion on employee reward arrangements, including contributions to a trust to help you recognise abusive tax arrangements.
Use this guidance on extraction of value from a company by its directors and shareholders to help you recognise abusive tax arrangements.
Tax treaties and related documents between the UK and Iran.
Check the availability and any issues affecting the look up residency status for relief at source service.
Notice made under paragraph 8(6) of Schedule 17 to the Finance Act 2022 which has force of law.
Don’t include personal or financial information like your National Insurance number or credit card details.
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