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HMRC publishes new GAAR Advisory Panel opinion on unauthorised payment from registered pension scheme involving debt arrangement

Published on: 02 December 2022
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Specialist Tax Regulatory Materials

Article summary

HMRC has published a new GAAR Advisory Panel opinion on unauthorised payment from registered pension scheme involving debt arrangement, to help recognise when arrangements may be abusive tax arrangements.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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