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This factsheet provides information about the use of third party information notices for promoters of tax avoidance schemes (POTAS).
The general principles that HMRC will apply to settlements following the withdrawal of the Employee Benefit Trust Settlement Opportunity.
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.
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 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 General Anti-Abuse Rule Advisory Panel opinion on employee rewards provided as gold bullion to help you recognise abusive tax arrangements.
This factsheet gives information about whether you may be jointly and severally liable for the relevant tax liability of a company that has been charged penalties for facilitating avoidance or evasion.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
Non-reciprocal Agreement with the Turks and Caicos Islands relating to the EU Directive on taxation of savings income in the form of interest payments.
An A to Z of countries Tax Information Exchange Agreements and the corresponding Statutory Instrument numbers.
Schemes that split supplies to avoid paying VAT don’t work. HMRC will investigate anyone who uses one.
This treaty was presented to Parliament March 2019.
Don’t include personal or financial information like your National Insurance number or credit card details.
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