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This applies to those with income or gains arising or transferred offshore who evade their UK tax responsibilities.
This applies to persons living in Scotland where there is both a debt owed to HM Revenue and Customs (HMRC) and an amount owed by HMRC to that person.
This applies to the 2,000 or so largest businesses in the UK.
This applies to just a very small number of large businesses who persistently engage in aggressive tax planning and/or who refuse to engage with HM Revenue and Customs (HMRC).
This applies to taxpayers engaging in abusive tax avoidance arrangements which fall within the General Anti鈥慉buse Rule (GAAR).
This applies to taxpayers in litigation cases where there is a tax related debt payable under a court judgement or order with interest due.
This applies to taxpayers who repeatedly use tax avoidance schemes.
This applies to business intermediaries, and electronic payment providers who operate digital wallets.
This applies to those with income or gains offshore who evade their UK tax responsibilities.
This applies to shareholders of close companies who receive a payment from the company which is taxed as a capital gain instead of income to gain a tax advantage.
This brief clarifies HM Revenue and Customs policy concerning the interpretation of aggregates levy industrial and agricultural processes relief code 018 in relation to asphalt.
Draft regulations for the implementation of country-by-country reporting.
Partnerships.
This brief explains the government鈥檚 position in respect of the decision of the European Court concerning its policy.
Draft regulations defining 'apprentice' for zero-rate employer Class 1 National Insurance contributions (NICs) for apprentices under 25.
Proposed changes to the tax rules for intra-group transfers of long-term life insurance business to provide for certainty of treatment and a more commercial method in calculating the transferor's unrelieved receipts or e鈥�
Draft forms AAG6 and AAG7 are being published for comment following the 2014 consultation.
This tax information and impact note affects purchasers of brand new cars from 1 April 2017 onwards.
This tax information and impact note applies to financial institutions, tax advisers and other professionals that may be aware of, or may have given advice in respect of, an offshore account.
This tax information and impact note affects individuals and businesses who have debts of over 拢1,000 payable to the Commissioners for Revenue and Customs under or by virtue of an enactment or under a contract settlement.
Don鈥檛 include personal or financial information like your National Insurance number or credit card details.
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