Guidance
Managed service company legislation (Spotlight 32)
Tax avoidance schemes that HMRC believe to be live and widely available, to help those using them to avoid tax.
Documents
Details
鈥楽potlights鈥� warn you about certain tax avoidance schemes which you should be aware of.
Updates to this page
Published 29 July 2016
Last updated 25 February 2020
show all updates
-
Information about the Supreme Courts final decision has been added to section 1.
-
Information added to First-tier Tribunal and Upper Tribunals section about an appeal that took place on 5 March 2019.
-
Updated to remove reference to the first-tier tribunal appeal, as an upper-tier tribunal has taken place.
-
Information had been added about the Upper Tribunal's decision to uphold the First-tier Tribunal's original decision following an appeal.
-
First published.