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Use this guidance on extraction of value from a company by its directors and shareholders to help you recognise abusive tax arrangements.
Directions from the commissioners for HM Revenue and Customs (HMRC) about electronic returns.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Reciprocal Agreement with Netherlands Antilles relating to the European Union (EU) Directive on taxation savings income in the form of interest payments.
Find out what Tax Information Exchange Agreements (TIEAs) are and when they come into effect.
This treaty was presented to Parliament in March 2019.
The Advertising Standards Authority (ASA) has ruled against misleading advertising of contractor loan schemes by scheme promoter, Williams Gordon.
Find information on a tax avoidance arrangement used to avoid tax and National Insurance contributions by selling future business revenues to a trust.
Advertising Standards Authority rules against misleading income trust advertising that uses HMRC's logo.
Find out how the GAAR Advisory Panel opinions are used by HMRC to decide whether tax arrangements are abusive.
Find out about the tax avoidance schemes being used to target workers returning to the NHS to help respond to the coronavirus (COVID-19) outbreak.
Updated information on the avoidance measure announced in the Autumn Statement 2013.
This factsheet is about penalties we may charge if your scheme does not meet the requirements for tax advantaged status.
Find out about information notices HMRC may give when checking whether you or another person has to pay a penalty for enabling abusive tax arrangements.
This factsheet explains what happens if you get a warning notice under the Serial Tax Avoidance Regime (STAR).
This factsheet is about tax avoidance schemes, and the issue of an accelerated payment notice.
This factsheet is about accelerated payments for users of tax avoidance schemes for Corporation Tax and group relief.
This factsheet is about partnership follower notices and accelerated partner payments for partnerships that have used tax avoidance schemes.
This factsheet is about penalties you may have to pay if we’ve sent a partnership follower notice and corrective action has not been taken on time.
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.
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