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Find out about the General Anti-Abuse Rule (GAAR) Advisory Panel opinions on arrangements that rewarded employees and contractors with contrived loans.
Tax treaties and related documents between the UK and Anguilla.
Report and recommendations from the Business Records Check (BRC) review.
This factsheet contains information about when HMRC use third party information notices.
This factsheet tells you about penalties for transactions connected with VAT fraud.
This factsheet gives information about the penalties HMRC may charge if your return is more than 12 months late.
This treaty was presented to Parliament March 2019.
Guidance notes on entities affected by The International Tax Compliance (United States of America) Regulations 2013.
Find out what Tax Information Exchange Agreements (TIEAs) are and when they come into effect.
When and how HMRC raises assessments, applies penalties and charges interest.
Tax treaties and related documents between the UK and Aruba.
This factsheet gives information about penalties HMRC may charge in relation to country-by-country reporting.
Find out what information and documents you need to give HMRC if you get a financial institution notice.
This factsheet tells you about the tobacco track and trace scheme and the penalties that may be charged and sanctions that may apply if you breach regulations.
This factsheet gives information about whether you may be jointly and severally liable for the relevant tax liability of a company that has been involved in tax avoidance or evasion.
Find out about penalties HMRC may charge if you facilitate avoidance schemes involving non-resident promoters.
Employers and traders, HM Revenue and Customs (HMRC) may ask for a deposit or bond.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Non-reciprocal Agreement with the Turks and Caicos Islands relating to the EU Directive on taxation of savings income in the form of interest payments.
Find out about the independent General Anti-Abuse Rule (GAAR) Advisory Panel opinion on a tax avoidance arrangement that rewarded a director through a remuneration trust.
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