We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
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 avoidance schemes that HM Revenue and Customs believe to be live and widely available to help those using them to avoid tax.
Use the version of the guidance that was published when the arrangements were entered into. The latest version was published on 16 July 2021.
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
Find out about follower notices and accelerated payments for users of tax avoidance schemes.
Tax treaties and related documents between the UK and St Lucia.
HMRC is aware of schemes and arrangements that claim to avoid the 2019 loan charge on disguised remuneration. It's HMRC's view that these schemes do not work.
Find out how the legislation in clause 65 and schedule 16 Finance (No. 2) Act 2017 affects enablers of tax avoidance.
Use the General Anti-Abuse Rule Advisory Panel opinion on employee rewards provided as gold bullion to help you recognise abusive tax arrangements.
The Advertising Standards Authority (ASA) has ruled against misleading advertising of contractor loan schemes by scheme promoter, Williams Gordon.
This treaty was presented to Parliament March 2019.
Find information on a tax avoidance arrangement used to avoid tax and National Insurance contributions by selling future business revenues to a trust.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).