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How HMRC deals with a scheme that tries to exploit Entrepreneurs’ Relief by turning income into a capital gain and what to do if you use it.
HMRC is aware of schemes that claim to avoid the 2019 loan charge on disguised remuneration. These schemes don’t work.
If you have a private pension, following the public service pensions remedy (known as McCloud), you may have to tell your pension provider of changes, or have new charges to pay.
HMRC is aware of schemes that claim to avoid the loan charge on disguised remuneration. These schemes don’t work.
Check the availability and any issues affecting the Coronavirus Job Retention Scheme.
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.
This note contains final guidance for a new Income Tax relief for irrecoverable peer-to-peer loans to help people understand how to apply this tax relief.
Information on how to claim tax relief from employment and support additional HMRC messaging that can be shared.
This treaty was presented to Parliament in March 2019.
This treaty was presented to Parliament March 2019.
Use the GAAR Advisory Panel opinion on reducing an estate's value via subscription for shares in a new company and gifting shares to an employee succession trust to help you recognise abusive tax arrangements.
Information on how to account for redress payments on your tax return.
This treaty was presented to Parliament in April 2023.
HM Revenue and Customs is allowing a ‘grandfathering’ provision until 5 April 2019 for the Extra-Statutory Concession on the remuneration of sub-postmasters.
The Extra-Statutory Concession to ‘theatre angels’ is to be withdrawn from 31 March 2017.
Find out what you must show on P11D and P11D(b) to declare your company's expenses, benefits and Class 1A National Insurance contributions.
Overview of the legislation required to implement the provisions set out in Making Tax Digital: Bringing Business Tax into the Digital Age.
How to claim a refund in the current tax year on a death benefit lump sum payment.
An overview of announcements made by HM Revenue and Customs (HMRC) for Budget 2014.
Responses to points raised about the Tax Agreement between the UK and Switzerland which came into force on 1 January 2013.
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