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New HMRC guidance

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HMRC has published the following:

  • Penalties for enablers of defeated tax avoidance: five separate guides covering discrete areas of HMRC’s main technical guidance on the new penalties for enablers;
  • CC/FS30a: Penalties for follower notices: minor amendment made in relation to application of the European Convention on Human Rights; and
  • CC/FS30b: Penalties for partnership follower notices: minor amendment made in relation to application of the European Convention on Human Rights.
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