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Find out the rules for disclosure of VAT, indirect and direct taxes, Apprenticeship Levy and National Insurance contributions avoidance schemes and penalties for non-disclosure.
When HMRC will issue a joint and several liability notice to someone connected to a company that has received a tax avoidance or tax evasion penalty and the company has started, or is likely to start, insolvency.
Find out about a scheme that uses advertising and marketing expenditure to reduce profitability and disguise income in the form of redeemable loyalty points.
Schemes that use annuities to avoid Income Tax and National Insurance contributions don’t work. HMRC will investigate anyone who uses one.
Guidance on tax avoidance schemes. Including how to identify avoidance schemes and tell HMRC if you have been involved in or promoted a scheme.
Use the General Anti-Abuse Rule (GAAR) guidance and Advisory Panel opinions to help you recognise tax avoidance schemes.
Use this guidance to find out about the Serial Tax Avoidance Regime, what happens if you’ve used a defeated tax avoidance scheme and what you need to do next.
What tax avoidance is, what can happen to you if you enter into a tax avoidance scheme and how to get help to settle your tax affairs.
Find out the rules from 1 January 2018 if you promote or use arrangements that are meant to give someone a VAT or other indirect tax saving or a tax deferral.
How HMRC deals with customers who are involved in tax avoidance, tax evasion or repeated insolvency who receive a joint and several liability notice, including how notices interact with penalties and safeguards.
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