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HMRC is aware of schemes that claim to avoid the loan charge on disguised remuneration. These schemes don’t work.
This treaty was presented to Parliament March 2019.
This guide gives details on the Income Tax treatment of Employee Shareholder shares.
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.
How HMRC deals with a scheme that tries to exploit Entrepreneurs’ Relief by turning income into a capital gain and what to do if you use it.
HMRC is aware of schemes that claim to avoid the 2019 loan charge on disguised remuneration. These schemes don’t work.
An overview of announcements made by HM Revenue and Customs (HMRC) for Budget 2014.
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.
Use the GAAR Advisory Panel opinion on reducing an estate's value via subscription for shares in a new company and gifting shares to an employee succession trust to help you recognise abusive tax arrangements.
Lifetime allowance newsletter published by HMRC in December 2023 to update stakeholders on the latest news for pension schemes.
Lifetime allowance newsletter published by HMRC in March 2023 to update stakeholders on the latest news for pension schemes.
Draft guidance on a new exemption for low value benefits in kind ('trivial BiKs') to be included in the Employment Income Manual (EIM).
HM Revenue and Customs is allowing a ‘grandfathering’ provision until 5 April 2019 for the Extra-Statutory Concession on the remuneration of sub-postmasters.
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.
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.
How to claim a refund in the current tax year on a death benefit lump sum payment.
This treaty was presented to Parliament in April 2023.
Responses to points raised about the Tax Agreement between the UK and Switzerland which came into force on 1 January 2013.
Transitional issues associated with the pension changes that came into force on 27 March 2014.
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