Practice notes
The Finance Act 2014 (FA 2014) introduced the concepts of an accelerated payment notice (APN) and a partner payment notice (PPN) to help combat tax...
Produced in partnership with Keith Gordon of Temple Tax Chambers
9th Apr
Practice notes
FORTHCOMING CHANGE: As described in this Practice Note, the scope of the UK’s disclosable arrangements rules was significantly reduced with effect...
9th Apr
Practice notes
This Practice Note describes the rules on the disclosure of tax avoidance schemes (DOTAS) applying to stamp duty land tax (SDLT).The procedural...
9th Apr
Practice notes
Lexis®PSL Tax is grateful to Nigel Doran of Macfarlanes LLP for his comments on an earlier draft of this Practice Note. However, the views expressed...
9th Apr
Practice notes
FORTHCOMING CHANGE: With effect from Royal Assent to the Finance Bill 2021 (FB 2021), it is expected that:•HMRC will be able to apply the GAAR to a...
9th Apr
Practice notes
Lexis®PSL Tax is grateful to Nigel Doran of Macfarlanes LLP for his comments on an earlier draft of this Practice Note. However, the views expressed...
9th Apr
Practice notes
ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note describes the rules on the disclosure of arrangements for...
9th Apr
Practice notes
The general anti-abuse rule (the GAAR):•counteracts (by the making of adjustments on a just and reasonable basis by HMRC or the taxpayer)•tax...
9th Apr
Practice notes
Lexis®PSL Tax is grateful to Nigel Doran of Macfarlanes LLP for his comments on an earlier draft of this Practice Note. However, the views expressed...
9th Apr
Practice notes
This Practice Note describes the rules on the disclosure of tax avoidance schemes (DOTAS) applying to income tax, corporation tax, capital gains tax...
9th Apr
Practice notes
FORTHCOMING CHANGE: With effect from Royal Assent to the Finance Bill 2021 (FB 2021), it is expected that:•HMRC will be able to apply the GAAR to a...
9th Apr
Practice notes
FORTHCOMING CHANGE: Finance Act 2021 will, with effect from Royal Assent, reduce the maximum level of a standard follower notice penalty to 30% (down...
Produced in partnership with Keith Gordon of Temple Tax Chambers
6th Apr
Practice notes
Lexis®PSL Tax is grateful to Nigel Doran of Macfarlanes LLP for his comments on an earlier draft of this Practice Note. However, the views expressed...
1st Apr
Practice notes
Lexis®PSL Tax is grateful to Nigel Doran of Macfarlanes LLP for his comments on an earlier draft of this Practice Note. However, the views expressed...
1st Apr
Practice notes
FORTHCOMING CHANGE: Finance Bill 2021, published on 11 March 2021, contains a number of measures, taking effect from Royal Assent, to take further...
26th Mar
Practice notes
FORTHCOMING CHANGE: Finance Bill 2021 contains a number of measures, taking effect from Royal Assent, to take further action against those who...
26th Mar
Practice notes
FORTHCOMING CHANGE relating to Finance Bill 2021: Finance Bill 2021 contains a number of measures, taking effect from Royal Assent, to strengthen the...
25th Mar
Practice notes
FORTHCOMING CHANGE relating to Finance Bill 2021: Finance Bill 2021 (FB 2021) introduces a new information notice that HMRC may issue to anyone it...
25th Mar
Practice notes
FORTHCOMING CHANGE relating to Finance Bill 2021: Finance Bill 2021 (FB 2021) introduces a new information notice that HMRC may issue to anyone it...
25th Mar
Practice notes
The Scottish general anti-avoidance rule (Scottish GAAR) aims to protect revenue through counteracting tax avoidance arrangements, and is intended to...
Produced in partnership with Andrew Ford of Barr & Ford Limited
9th Mar