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This tax information and impact note details legislation for the application of controlled foreign companies and the anti-tax avoidance directive.
This tax information and impact note explains new legislation dealing with tax avoidance involving profit fragmentation
This measure deals with avoidance schemes where UK traders and professionals avoid UK tax.
This measure deals with changes to the Hybrid and other mismatches legislation in Part 6A TIOPA 2010.
This measure deals with changes to the UK rules concerning exit charges on certain unrealised profits or gains.
This tax information and impact note deals with changes to the legislation dealing with disguised remuneration announced at Autumn Budget 2017.
This tax information and impact note deals with changes to the targeted anti-avoidance rule for Double Taxation Relief.
Further changes to tackle disguised remuneration tax avoidance schemes since Spring Budget 2017 including the close companies’ gateway and new information requirements for the loan charge.
First published during the 2016 to 2019 May Conservative government
Draft legislation to reform the regime for disclosure of indirect tax avoidance schemes, and widen it's scope to include all indirect taxes.
This measure details amendments to the existing Promoters of Tax Avoidance Schemes (POTAS) legislation for associated and successor entities rules.
This draft legislation amends HMRC’s data-gathering powers to Money Service Businesses which provide money transfer, cheque cashing and currency exchange services.
This tax information and impact note introduces a new penalty on individuals or entities who enable the use of tax avoidance arrangements.
This tax information and impact note revises the VAT regime for disclosure of avoidance.
This tax information and impact note is about changes that are part of a wider package announced at Budget 2016 to tackle the use of disguised remuneration tax avoidance schemes.
Proposed amendments to Data-gathering Powers (Relevant Data) Regulations 2012 (SI2012/847) with 2 new categories of data-holder introduced into Schedule 23 to the Finance Act 2011 (c11) by Finance Act 2016.
This applies to promoters of tax avoidance schemes.
This applies to individuals and businesses who deliberately assist taxpayers to hide assets, income and gains offshore.
This applies to those with income or gains arising or transferred offshore who evade their UK tax responsibilities.
This applies to just a very small number of large businesses who persistently engage in aggressive tax planning and/or who refuse to engage with HM Revenue and Customs (HMRC).
Don’t include personal or financial information like your National Insurance number or credit card details.
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