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Reciprocal Agreement with Netherlands Antilles relating to the European Union (EU) Directive on taxation savings income in the form of interest payments.
Updated information on the avoidance measure announced in the Autumn Statement 2013.
This factsheet is about tax avoidance schemes and accelerated payment notices.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
If you meet certain conditions you may be entered into a warning notice period for serial tax avoidance, and required to send information to HMRC.
This factsheet is about tax avoidance schemes, and the issue of an accelerated payment notice.
Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
Summary of response on draft changes to the exisiting Disclosure of Tax Avoidance Schemes (DOTAS) hallmark regulations along with draft regulations for a new financial products hallmark.
Use the GAAR Advisory Panel opinion on deeds of contribution, employee loans and tripartite agreements to help you recognise abusive tax arrangements.
Find a list of ten things you need to know about disclosing a tax avoidance scheme to HMRC.
Use these GAAR Advisory Panel opinions on unauthorised payment from registered pension scheme involving debt arrangement, to help you recognise when arrangements may be abusive tax arrangements.
This factsheet is about penalties we may charge if your scheme does not meet the requirements for tax advantaged status.
Use the GAAR Advisory Panel opinion on the extraction of value from an estate, using options, by utilising property which is not excluded property, to help you recognise when arrangements may be abusive tax arrangements.
Find out about information notices HMRC may give when checking if you have to pay a penalty for facilitating avoidance schemes involving non-resident promoters.
Learn when someone is classed as a serial tax avoider, the sanctions for avoidance, and how to make a disclosure to HMRC.
HMRC is aware of a contractor arrangement which claims to avoid the 2019 loan charge by transferring ownership of shares in a Personal Service Company (PSC).
Use the GAAR Advisory Panel opinion on rewarding employees using loans, receiving their services through a third party, and transfer of creditor rights to Employer Financed Retirement Benefit Schemes, to help you recognise a…
HMRC is aware of schemes that claim to avoid the 2019 loan charge on disguised remuneration. These schemes don’t work.
Get details of the fully reportable countries for 2014/15.
Don’t include personal or financial information like your National Insurance number or credit card details.
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