Disclosure of tax avoidance schemes

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This partial deed of revocation is made on [date] by [donor] of [address].1I granted a Lasting Power of Attorney for [Financial Decisions/Health and...
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This Deed OF REVOCATION is made on [date] by me [name of donor] of [address of donor].This Deed provides:1Revocation...
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Trustees—statutory powers of trusteesSource and availabilitySourcesTrustees have certain powers conferred on them by statute, in particular by the...
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At what stage and to whom can a Deed of Appropriation take place when selling a second property in an estate?We assume you refer to the situation when...
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19th May
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Produced in partnership with Michael O’Sullivan of 5 Stone Buildings 19th May
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The Cy-près doctrineFORTHCOMING CHANGE: On 22 March 2021, the government published its response  to the Law Commission’s report of 14 September 2017,...
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Relief for income tax lossesReliefs entitle taxpayers to reduce the amount of income tax payable. When calculating liability to income tax, a taxpayer...
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19th May
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Assessment for residential accommodationCoronavirus (COVID-19): The content of this Practice Note is temporarily affected by the coronavirus...
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Can a life tenant in a Will bring a life interest to an end by choosing to end it themselves or does it only expire on death?Life tenantsA life...
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Produced in partnership with Lynne Counsell of 9 Stone Buildings 19th May
Practice notes
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19th May
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Termination of trusts—methods of terminationDuration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules...
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19th May
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19th May
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Acceptance in Lieu scheme and other heritage property reliefsSTOP PRESS: HMRC has updated its guidance on calculating the special price in Acceptance...
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Trustees—self-dealing, unauthorised profits and conflicts of interestThe self-dealing ruleThe self-dealing rule is connected to, but distinct from,...
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19th May
Practice notes
Offshore trusts—offshore income gains (OIGs)Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are...
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19th May
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Trust disputes—court jurisdiction and procedureTrust litigation has been classified as being of three types:•a dispute as to the trusts on which...
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19th May

Most recent Disclosure of tax avoidance schemes content

Practice notes
Disclosure of tax avoidance schemes—income tax, corporation tax, CGT and NICsThis Practice Note describes the rules on the disclosure of tax avoidance...
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22nd Sep
Practice notes
Promoters of tax avoidance schemesFORTHCOMING CHANGE relating to Finance Bill 2021–22: Finance Bill 2021–22 (which is expected to be enacted as the...
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15th Sep
Practice notes
Disclosure of tax avoidance schemes—VAT and other indirect taxes (DASVOIT)FORTHCOMING CHANGE relating to Finance Bill 2021–22: Finance Bill 2021–22...
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13th Sep
Practice notes
Disclosure of tax avoidance schemes—procedureFORTHCOMING CHANGE relating to Finance Bill 2021–22: Finance Bill 2021–22 (which is expected to be...
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13th Sep
Practice notes
Disclosure of tax avoidance schemes—VAT (before 1 January 2018) [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This...
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6th Sep
Practice notes
Disclosable cross-border tax arrangements—DAC 6FORTHCOMING CHANGE: As described in this Practice Note, the scope of the UK’s disclosable arrangements...
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6th Sep
Practice notes
Disclosure of tax avoidance schemes—SDLTThis Practice Note describes the rules on the disclosure of tax avoidance schemes (DOTAS) applying to stamp...
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6th Sep
Practice notes
Penalties for enablers of defeated tax avoidance schemesFORTHCOMING CHANGE relating to Finance Bill 2021–22: Finance Bill 2021–22 (which is expected...
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6th Sep
Precedents
Disclosable cross-border tax arrangements—DAC 6—training materials [Archived]ARCHIVED: These Training Materials have been archived and are not...
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6th Sep
Practice notes
Disclosure of tax avoidance schemes—IHTFORTHCOMING CHANGE relating to Finance Bill 2021–22: Finance Bill 2021–22 (which is expected to be enacted as...
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16th Aug

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