SIOG1940 - Specialist Investigations Operational Guidance - HMRC internal manual
This manual brings together the operational guidance relevant to all teams across Specialist Investigations
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This manual brings together the operational guidance relevant to all teams across Specialist Investigations
ONSCG9810 - Avoidance indicators: indirect tax overview You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. An application for clearance may be rejected in certain circumstances. One such circumstance is where we take the view that the arrangements are primarily to gain a tax advantage rather than primarily commercially motivated. Before a clearance application is rejected on avoidance grounds, advice should be sought from Counter Avoidance (CA). More information about Counter Avoidance can be found on their ...