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This briefing provides information about disguised remuneration avoidance schemes and how people can settle their use of them and/or pay the loan charge that has been introduced to tackle their use.
The government announced a new independent review of the Loan Charge at鈥�
This measure is about an amendment to ensure that the Targeted Anti-Avoidance Rule in the loans to participators legislation remains robust and effective against avoidance.
Who is likely to be affected This measure affects the participators of鈥�
Draft Finance Bill Measures 1 Loans to participators (1) In CTA 2010, omit鈥�
This measure is about amending the legislation to increase the maximum sentence from 7 to 14 years for all criminal penalties applied in cases of fraud in relation to revenue and duties.
Who is likely to be affected Individuals convicted of the most egregious鈥�
1. Criminal offences: increase in maximum terms of imprisonment (1) In the鈥�
Clause 1: Criminal offences: increase in maximum term of imprisonment鈥�
Find out how HMRC carries out civil investigations in cases where we suspect fraud.
We welcome views on draft regulations for the Disclosure of Tax Avoidance Schemes for VAT and other indirect taxes (DASVOIT ) regime which amend existing DASVOIT regulations.
This document details the changes announced at Budget 2016 to tackle the use of disguised remuneration (DR) tax avoidance schemes, including those where individuals are paid in loans through structures such as Employee Benef鈥�
We welcome views on draft regulations for the DOTAS National Insurance Contributions (NICs) regime, which amends the existing DOTAS NICs regulations.
Facts, figures and information on tax avoidance loan schemes and the loan charge.
This Tax Information and Impact Note sets out the legal basis for discovery assessments,
This tax information and impact note sets out new measures to clamp down on promoters of tax avoidance.
This measure introduces new proposals designed to clamp down on promotors of tax avoidance arrangements.
This measure introduces tougher more effective sanctions to tackle the sale of illicit tobacco.
We welcome views on proposals to further tackle promoters and enablers of tax avoidance schemes and to support taxpayers to steer clear of, and exit, tax avoidance.
We welcome views on draft regulations for the DOTAS, DASVOIT and POTAS regimes, which amend the existing DOTAS, DASVOIT and POTAS regulations.
We welcome views on proposed changes to Follower Notices penalties.
Find out about changes to the loan charge following recommendations from the independent review published on 20 December 2019.
This briefing provides information about how HMRC ensures that people and businesses pay the tax due.
HMRC's strategy to challenge and deal with promoters of tax avoidance schemes.
This measure tackles the small minority of taxpayers who unfairly seek to reduce their tax bill by misusing the insolvency of companies.
This measure introduces some minor technical and procedural amendments to the General Anti-Abuse Rule (GAAR) to ensure it operates effectively.
Don鈥檛 include personal or financial information like your National Insurance number or credit card details.
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