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This applies to taxpayers engaging in abusive tax avoidance arrangements which fall within the General Anti‑Abuse Rule (GAAR).
This applies to incorporated companies within the charge to Corporation Tax that are directly involved in the production of orchestral concerts.
This applies to companies subject to Corporation Tax, which issue or hold debt, or which are party to derivative contracts.
This applies to companies, partnerships with company members, and collective investment schemes, which acquire and own residential property in the UK valued over £500,000.
This applies to taxpayers in litigation cases where there is a tax related debt payable under a court judgement or order with interest due.
This applies to individuals and businesses involved in the evasion of customs or excise duties on goods, or those bringing prohibited items into the UK.
This applies to Individuals who pay Income Tax and Class 1 National Insurance contributions (NICs) on low value benefits-in-kind (BiKs).
This applies to taxpayers who repeatedly use tax avoidance schemes.
This applies to charities and intermediaries that collect charitable donations and do not comply with the legislation.
This only applies to life insurance companies that carry on life assurance and other long-term business.
This applies to business intermediaries, and electronic payment providers who operate digital wallets.
This applies to those with income or gains offshore who evade their UK tax responsibilities.
This applies to shareholders of close companies who receive a payment from the company which is taxed as a capital gain instead of income to gain a tax advantage.
This applies to personal representatives and beneficiaries of registered pension scheme members who had unused pension funds at the time of their death.
This applies to businesses or individuals who enter into option contracts over UK securities.
This applies to individuals and trusts with straightforward Income Tax or Capital Gains Tax affairs.
This applies to managers of and investors in property authorised investment funds (PAIFs) and co‑ownership authorised contractual schemes (CoACSs).
This applies to individuals who are eligible to average their business profits for Income Tax purposes under the averaging rules for farmers.
This applies to certain companies and their investors intending to use specific tax advantaged venture capital schemes.
This applies to all users of the UK tax system administered by HM Revenue and Customs, who will indirectly benefit from tax simplification.
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