Policy paper

New proposals for tackling promoters and enablers of tax avoidance schemes

This measure introduces proposals to tackle promoters (and other enablers) of tax avoidance schemes that would reduce the scope for promoters (and other enablers) to market tax avoidance schemes

• From: HM Revenue & Customs
• Published: 21 July 2020

Documents

New proposals for tackling promoters and enablers of tax avoidance schemes

HTML

Draft legislation

PDF, 283 KB, 59 pages

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Explanatory note

PDF, 503 KB, 24 pages

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Details

The proposals in this measure are designed to strengthen the existing avoidance regimes, which provide a mechanism for ensuring there is transparency for taxpayers and others around avoidance schemes, and to change the behaviours of those involved in promoting and enabling schemes.

Read the ‘tackling promoters of tax avoidance’ consultation.

Published 21 July 2020