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Information about tax avoidance schemes that try to avoid an Income Tax charge on distributions when winding up a company.
When HMRC will issue a joint and several liability notice to individuals who have been involved with companies which have become insolvent and have a tax liability with HMRC.
When HMRC will issue a joint and several liability notice to individuals involved in tax avoidance or tax evasion when their company has started, or is likely to start, insolvency.
Check the availability and any issues affecting the Confirm an applicant has done a tax check service.
Use the GAAR Advisory Panel opinion on a repayment of a participator loan through transactions involving group companies, to help you recognise when arrangements may not be abusive tax arrangements.
Find out what you should consider before using an umbrella company to make sure it complies with the tax rules.
How to calculate the Income Tax, National Insurance and student loan deductions due on the disguised remuneration loan charge.
Find out what makes a person an enabler of tax avoidance, and what to do about legally privileged communications.
HMRC can tax loans paid to contractors or freelance workers through trusts or umbrella companies, just like normal income.
Find out about abusive and defeated tax arrangements, and how the legislation is applied.
This Tax Information and Impact Note is about UK's obligations under European Union (EU) law to implement UK's automatic exchange of information agreements.
Information about the loan charge on disguised remuneration schemes which came into force on 5 April 2019.
Why you should settle your tax affairs sooner rather than later, what could happen if you don’t and how to contact HMRC for help.
Tax avoidance schemes that HMRC believe to be live and widely available, to help those using them to avoid tax.
Find out how the legislation in clause 65 and schedule 16 Finance (No. 2) Act 2017 affects enablers of tax avoidance.
Use the General Anti-Abuse Rule (GAAR) Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements.
This guidance explains how the Fraud and Avoidance section of the Specialist Investigations directorate of HM Revenue and Customs carry out investigations.
Information about a tax avoidance scheme that tries to disguise income and other taxable profits as loans or fiduciary receipts by using a remuneration trust.
Tax treaties and related documents between the UK and St Lucia.
Decisions by the First-tier Tribunal in 2 cases using tax avoidance schemes and disguised remuneration arrangements to avoid tax and National Insurance.
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