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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.
This guide gives information on Capital Gains Tax treatment (CGT) of Employee Shareholder (ES) shares.
Guidance for employers on the main tax issues regarding employees leaving the company or selling shares to their employer.
Lifetime allowance newsletter published by HMRC in March 2023 to update stakeholders on the latest news for pension schemes.
Check the availability and any issues affecting the Simple Assessment payment plan service.
This leaflet explains the impact of taxes, National Insurance contributions, tax credits and State Pensions for lesbian, gay, bisexual and transgender customers.
HM Revenue and Customs is allowing a 鈥榞randfathering鈥� provision until 5 April 2019 for the Extra-Statutory Concession on the remuneration of sub-postmasters.
HMRC is aware of schemes that claim to avoid the 2019 loan charge on disguised remuneration. These schemes don鈥檛 work.
This note contains final guidance for a new Income Tax relief for irrecoverable peer-to-peer loans to help people understand how to apply this tax relief.
Apply to support your clients with their tax responsibilities and get quicker access to HMRC services on their behalf.
The Extra-Statutory Concession to 鈥榯heatre angels鈥� is to be withdrawn from 31 March 2017.
How HMRC deals with a scheme that tries to exploit Entrepreneurs鈥� Relief by turning income into a capital gain and what to do if you use it.
If you have a private pension, following the public service pensions remedy (known as McCloud), you may have to tell your pension provider of changes, or have new charges to pay.
Check the availability and any issues affecting the Coronavirus Job Retention Scheme.
This treaty was presented to Parliament March 2019.
Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
Information on how to account for redress payments on your tax return.
Information on how to claim tax relief from employment and support additional HMRC messaging that can be shared.
Find out what you must show on P11D and P11D(b) to declare your company's expenses, benefits and Class 1A National Insurance contributions.
Overview of the legislation required to implement the provisions set out in Making Tax Digital: Bringing Business Tax into the Digital Age.
Don鈥檛 include personal or financial information like your National Insurance number or credit card details.
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