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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.
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.
Draft guidance for all the tackling disguised remuneration changes affecting employers and employees in the 2017 to 2018 tax year.
Tax treaties and related documents between the UK and the Turks and Caicos Islands.
Check the availability and any issues affecting the Shared Workspace online service.
HMRC is aware of schemes that claim to avoid the loan charge on disguised remuneration. These schemes don’t work.
This factsheet is about accelerated payments for users of tax avoidance schemes for Corporation Tax and group relief.
Get guidance from HMRC if you're a tax agent or adviser
Bermuda financial institutions need to report under the Alternative Reporting Regime (ARR) using the ARR template.
Use this factsheet to find out about the notice of binding given to you if you've used tax arrangements that we consider the general anti-abuse rule (GAAR) may apply to.
Get guidance from HMRC if you're a tax agent or an adviser.
The notice explains more about your legal obligation and the type of information HM Revenue and Customs requires from you.
The general principles that HMRC will apply to settlements following the withdrawal of the Employee Benefit Trust Settlement Opportunity.
This factsheet contains information about the pooling notice we’ve sent to you under the general anti-abuse rule (GAAR).
Information about procedural and technical changes to the General Anti-Abuse Rule (GAAR) that were signalled at Budget 2018.
Use this guidance to create your products if you're a HMRC software developer or substitute form producer.
Don’t include personal or financial information like your National Insurance number or credit card details.
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