Anti-avoidance ― hallmark schemes ― pre-1 January 2018

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Anti-avoidance ― hallmark schemes ― pre-1 January 2018
  • What is a hallmark scheme?
  • Connected parties
  • Parties enter into confidentiality condition agreements
  • Sharing the tax advantage
  • Contingent fees
  • Pre-payments between connected parties
  • Funding
  • Off-shore loops
  • Property transactions between connected parties
  • More...
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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