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Summary of response on draft changes to the exisiting Disclosure of Tax Avoidance Schemes (DOTAS) hallmark regulations along with draft regulations for a new financial products hallmark.
Use the GAAR Advisory Panel opinion on deeds of contribution, employee loans and tripartite agreements to help you recognise abusive tax arrangements.
Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
Tax avoidance schemes that HMRC believe to be live and widely available, to help those using them to avoid tax.
Use the GAAR Advisory Panel opinion on employee rewards using a second hand bond, gilt options, additional contributions and 'cooling off rights' to help you recognise abusive tax arrangements.
Find out what you should consider before using an umbrella company to make sure it complies with the tax rules.
HMRC is aware of scheme users being told we will demand a deed of release before agreeing a settlement of your disguised remuneration liabilities.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available to help those using them to avoid tax.
This factsheet is about partnership follower notices and accelerated partner payments for partnerships that have used tax avoidance schemes.
Find a list of ten things you need to know about disclosing a tax avoidance scheme to HMRC.
This factsheet tells you about penalties HMRC may charge if you enable abusive tax arrangements that are later defeated.
Find out about the General Anti-Abuse Rule (GAAR) Advisory Panel opinions on arrangements that rewarded employees and contractors with contrived loans.
Find out the rules HMRC must follow when giving serial tax avoidance warning notices to a corporate group, associated persons or members of a partnership.
If you enter a warning notice period for serial tax avoidance, you may have to pay a penalty, have tax reliefs restricted, or be named by HMRC as a tax avoider.
This factsheet provides information about the use of third party information notices for promoters of tax avoidance schemes (POTAS).
This factsheet is about penalties we may charge if your scheme does not meet the requirements for tax advantaged status.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Check the availability and any issues affecting the send your loan charge details service.
Don’t include personal or financial information like your National Insurance number or credit card details.
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