Disclosure of tax avoidance schemes

Legislation

Income Tax, Corporation Tax, Capital Gains Tax, Stamp Duty Land Tax and Inheritance Tax

National Insurance contributions

Value Added Tax

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Income Tax, Corporation Tax, Capital Gains Tax, Stamp Duty Land Tax and Inheritance Tax

Primary legislation

Disclosure

Penalties

Legislation amending Finance Act 2004 and Taxes Management Act 1970

Other relevant legislation

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Income Tax, Corporation Tax, Capital Gains Tax, Stamp Duty Land Tax and Inheritance Tax

Secondary legislation

Prescribed Descriptions of Arrangements

Prescribed Descriptions of Arrangements for Stamp Duty Land Tax

Specified Proposals or Arrangements for Stamp Duty Land Tax

Prescribed Descriptions of Arrangements for Inheritance Tax

Information requirements

Promoters and Prescribed Circumstances

Penalties

Appointed Day Orders

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National Insurance contributions

Primary legislation

Secondary legislation

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Value Added Tax

Primary legislation

Secondary legislation

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