HMRC has published draft technical guidance to set out how the Finance Bill 2021 legislation on strengthened sanctions for those who promote or enable tax avoidance schemes (clause 117 and Sch 29) will be applied in practice.
HMRC has published draft technical guidance to set out how the Finance Bill 2021 legislation on strengthened sanctions for those who promote or enable tax avoidance schemes (clause 117 and Sch 29) will be applied in practice.
