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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.
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 update relates to Autumn Statement 3 December 2014.
Find important updates for pension scheme administrators about the ending of contracting-out.
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…
This treaty was presented to Parliament in March 2016.
This technical note sets out how various aspects of the Income Tax regime will interact with Scottish Income Tax powers.
This factsheet is about your rights under Article 6 of the European Convention on Human Rights (HRA) when HMRC is considering charging you an enabler penalty.
HMRC is aware of schemes that claim to avoid the 2019 loan charge on disguised remuneration. These schemes don’t work.
Mae’r hon yn nodi sut y gallwn weithio ar y cyd i ddarparu gwasanaeth effeithiol, effeithlon a chyson.
Use this guidance for support if you're a software developer working with the Self Assessment Online service.
Get details of the fully reportable countries for 2014/15.
Newsletter 83 published by HM Revenue and Customs (HMRC) in December 2016 containing updates and guidance on pension schemes.
Scottish rate of Income Tax newsletter published by HM Revenue and Customs (HMRC) in May 2017 containing updates and guidance on pension schemes.
There have been some changes to the 2014 to 2015 Self Assessment Trust and Estate Tax Return and supporting guidance notes.
This note gives a brief description of the Finance (No. 2) Bill resolution tabled ahead of its Second Reading.
Accessible documents at the Adjudicator’s Office
Find out about the Jersey Disclosure Facility which ran from 6 April 2013 to 31 December 2015
Event report XML schema, validation rules and error messages for Pension Schemes Online software developers.
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