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Publication of tax avoidance schemes

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HMRC has issued new guidance on information it has the authority to publish on tax avoidance schemes and the people involved in the supply and marketing of those schemes. The new guidance, which has been added to the top of HMRC’s existing tables of named schemes, promoters and enablers, aims to:

–          help anyone considering using the schemes to make better informed choices and steer clear of the arrangements; and

–          encourage those already involved in avoidance schemes to leave them.

HMRC has also published lists of named tax avoidance schemes, promoters, enablers and suppliers – the first use of its powers to name tax avoidance schemes. HMRC notes that this is not a complete list of all tax avoidance schemes currently being marketed. The intention is, however, to update the lists on a regular basis. 

Issue: 1572
Categories: News