Closed consultation

Strengthening sanctions for tax avoidance

• From: HM Revenue & Customs
• Published: 29 January 2015

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Summary

HMRC seeks views on which are the most appropriate methods of tackling persistent avoiders, and how these ought to be developed.

This consultation ran from
10am on 29 January 2015 to 5pm on 12 March 2015

Consultation description

The government proposes to introduce new measures for serial users of tax avoidance schemes, and asks whether and how to introduce specific penalties for cases where the General Anti-Abuse Rule (GAAR) applies. The government seeks comments on whether to introduce these proposed measures, and on the detail of how these should be implemented.

We would like to hear from businesses, individuals, tax advisers, professional bodies and other interested parties.

Documents

Strengthening sanctions for tax avoidance - consultation document

PDF, 427 KB, 23 pages

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Published 29 January 2015