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Decisions by the First-tier Tribunal in 2 cases using tax avoidance schemes and disguised remuneration arrangements to avoid tax and National Insurance.
Find out about the penalties for enabling a defeated tax avoidance scheme, the time limits, and how to appeal a penalty notice.
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).
HM Revenue and Customs is aware of a scheme that claims to avoid tax by using job boards and loyalty points paid by a third party.
HMRC is aware of schemes that claim to avoid the loan charge on disguised remuneration. These schemes don鈥檛 work.
Find out about claims featuring General Data Protection Regulation (GDPR) provisions used to incorrectly reduce Corporation Tax liability or claim repayments of tax already paid, or both.
Tax treaties and related documents between the UK and St Lucia.
This technical document sets out how HMRC will collect outstanding tax liabilities from the appropriate person where it cannot reasonably collect the liability from the employer.
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.
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.
Use the version of the guidance that was published when the arrangements were entered into. The latest version was published on 16 July 2021.
Find a list of ten things that promoters of tax avoidance schemes will not tell you.
Tax treaties and related documents between the UK and the Turks and Caicos Islands.
Information on a number of schemes designed to avoid Income Tax and National Insurance contributions by using capital advances, joint and mutual share ownership agreements.
Register to settle with HMRC by 31 October 2016 if you want to get transitional relief on your investment growth.
Find out about the General Anti-Abuse Rule (GAAR) Advisory Panel opinions on arrangements that rewarded employees and contractors with contrived loans.
Find out about abusive and defeated tax arrangements, and how the legislation is applied.
Find out about the tax avoidance schemes being used to target workers returning to the NHS to help respond to the coronavirus (COVID-19) outbreak.
Find out about information notices HMRC may give when checking whether you or another person has to pay a penalty for enabling abusive tax arrangements.
Use the GAAR Advisory Panel opinion on miscellaneous income loss and the creation of losses using mirroring forward contracts to help you recognise abusive tax arrangements.
Don鈥檛 include personal or financial information like your National Insurance number or credit card details.
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