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Adviser Q&A: HMRC’s two recent consultations on tackling avoidance

On 24 January 2014 HMRC published two documents as part of the government’s action to tackle tax avoidance. The first is the response to the consultation on Raising the stakes on tax avoidance (the ‘2013 consultation’). The second is a new consultation entitled Tackling marketed tax avoidance (the ‘2014 consultation’) which significantly extends the scope of the original proposals.

Isn’t this just about mass marketed schemes?

No. Though presented as part of a package aimed at mass marketed schemes the government’s proposals are significantly broader. The aim is to shift the balance of risk in disputes with a perceived tax avoidance purpose in HMRC’s favour including by changing when tax must be paid and increased use of litigation and HMRC’s criminal powers.

So what is being proposed?


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