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HMRC avoidance schemes ‘spotlight’

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HMRC has highlighted two further types of avoidance schemes that it will challenge:

·       spotlight 28 – employee bonus schemes: growth securities ownership plan and other avoidance schemes based on contracts for difference, being used by some businesses to provide tax free or tax reduced rewards to their employees; and

·       spotlight 29 – misleading claims made by tax avoidance scheme promoters, marketed using a variety of terms or statements to reassure the potential user that the products they are marketing are acceptable.


A new HMRC guidance note, Ten things about contractor loan schemes, aims to deter taxpayers from participating in these schemes, which featured in spotlight 26 published in September 2015. See

Issue: 1296
Categories: News