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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.11 NIC planning /Anti-avoidance provisions—DOTAS / E8.1157 Promoters of NIC avoidance schemes

E8.1157 Promoters of NIC avoidance schemes

Personal and employment tax

HMRC has the power to stop persons promoting certain arrangements that may give rise to a tax advantage. HMRC can also require such persons to maintain certain

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B6.749 ATED—property developers

D1.8101 Groups of companies

I9.421 Situs of simple contract debts for IHT

I9.325 Foreign pensions free from IHT

A4.214 Claims following further assessments—income tax and capital gains tax

E8.810 Application for a National Insurance number

A1.810 Limitation

E4.622 Vans—main rules

E1.1502 Tax treatment of transfers with accrued interest

E8.271 Liability for Class 1A contributions

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

I8.335 Valuation on death of partner in service

B8.210 Restrictions on sideways loss relief

B3.1006 The relevant interest

E4.1167 Payments made after leaving and after issue of form P45

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I11.215 IHT accounts—excepted settlements

B5.101 What is 'farming' and 'market gardening'

E7.234 Other types of lifetime benefit lump sum