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Lifetime allowance newsletter published by HMRC in December 2023 to update stakeholders on the latest news for pension schemes.
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.
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.
An overview of announcements made by HM Revenue and Customs (HMRC) for Budget 2014.
Responses to points raised about the Tax Agreement between the UK and Switzerland which came into force on 1 January 2013.
This guide gives information on Capital Gains Tax treatment (CGT) of Employee Shareholder (ES) shares.
This guide gives details on the Income Tax treatment of Employee Shareholder shares.
Transitional issues associated with the pension changes that came into force on 27 March 2014.
Apply to support your clients with their tax responsibilities and get quicker access to HMRC services on their behalf.
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.
Read information about developments relating to annual information return reporting requirements.
Check the availability and any issues affecting the Coronavirus Job Retention Scheme.
Draft guidance on a new exemption for low value benefits in kind ('trivial BiKs') to be included in the Employment Income Manual (EIM).
This documents explains the arrangements between the Welsh Government and DWP on applying Welsh rates of Income Tax for benefit claims.
Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
List of the taxes a company (or permanent establishment) claiming exemption must be subject to in a Member State.
This overview highlights the main Summer budget 2015 announcements made by the Chancellor.
How to claim a refund in the current tax year on a pension death benefit lump sum payment if you've stopped working.
How to claim a refund in the current tax year on a pension death benefit lump sum payment you recently had which used up all your funds.
Lists the countries concerned, together with the types of companies which may claim under the Directive.
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