HMRC Names Annuity Scheme On Latest Tax Avoidance List

HMRC’s list of named tax avoidance schemes and promoters has been updated with two new additions: Canopaye Limited Integra Resourcing Limited (Malta) Canopaye promoted an annuity arrangement which is a relatively new type of tax avoidance scheme.  HMRC said: “private annuities, such as those used in this scheme, are very rare.”  An annuity is a form […]