Policy paper

Tax administration: new threshold condition for promoters of tax avoidance schemes

This applies to promoters of tax avoidance schemes.

• From: HM Revenue & Customs
• Published: 9 December 2015

Documents

Tax administration: new threshold condition for promoters of tax avoidance schemes

HTML

Draft clause 64

PDF, 122 KB, 13 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Draft explanatory notes clause 64

PDF, 100 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This legislation will enable HM Revenue and Customs to consider issuing conduct notices to a broader range of promoters under the Promoters of Tax Avoidance Scheme regime.

Published 9 December 2015