Find out about information notices HMRC may give when checking if you have to pay a penalty for facilitating avoidance schemes involving non-resident promoters.
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Find out how to determine the place of supply of your services and how to deal with supplies of services which you receive from outside the UK.
Centrally-approved new spending on commercial, advertising, IT, digital, property and contingent labour.
Data on senior officials’ travel and hospitality, and the permanent secretaries’ meetings with external organisations.
Guidance on bad debt relief which allows a business to claim back VAT on unpaid customer payments.
This factsheet provides information about the general anti-abuse rule (GAAR).
Find out about follower notices and accelerated payments for users of tax avoidance schemes.
This factsheet contains information about the pooling notice we’ve sent to you under the general anti-abuse rule (GAAR).
Use the GAAR Advisory Panel opinion on the extraction of cash (or equivalent) using trust interests, limited liability partnership and the novation of loans, to help you recognise when arrangements may be abusive tax arrangements.
Find out how to give or view an authority to use deferment, guarantee or cash account to import goods.