UncategorizedTransparency data: HMRC: business appointment rules advice, January to March 2022 Summaries of advice given under the business appointment rules to applicants at SCS2 and SCS1 level and equivalents. Guidance: GAAR Advisory Panel opinion of 20 January 2023: Stamp Duty Land Tax arrangements in relation to the sale and purchase of a residential property that involve a sub-sale and an annuity (enablers of defeated tax avoidance) Guidance: Check if your drink is liable for the Soft Drinks Industry Levy