Consultation outcome

Raising the stakes on tax avoidance

This consultation has concluded

Download the full outcome

Detail of outcome

The government has confirmed it will take forward the proposals on high-risk promoters, follower penalties and the changes to DOTAS, set out in the original consultation. This document summarises the response to the consultation and sets out the changes to the detailed policy design the government has made as a result of the feedback it received.

Draft Finance Bill 2014 legislation relating to this outcome was published for consultation on 24 January and is available here. The draft legislation is also included in the consultation response document.

Original consultation

This consultation ran from 12 August 2013 12:00am to
4 October 2013 11:45pm

Summary

This consultation seek views on proposals on tax avoidance schemes, and on an extension to Disclosure of Tax Avoidance Schemes (DOTAS) rules.

Documents

Consultation description

This consultation makes proposals on two avoidance issues. The first proposes a new set of obligations for high-risk promoters, their intermediaries and users. The second is to encourage users of avoidance schemes to settle their tax affairs after similar cases have lost in court or tribunal. The Government also seeks views on a proposed extension to the prescribed information to be provided under the Disclosure of Tax Avoidance Schemes (DOTAS) rules.

We would like to hear views from representative bodies, tax advisers and promoters, as well as businesses and individuals who may have received marketing material from high-risk promoters, taken advice about tax avoidance schemes, or who are or would be a follower case in avoidance litigation.