Consultation outcome

Strengthening sanctions for tax avoidance - a consultation on detailed proposals

This consultation has concluded

Download the full outcome

Strengthening sanctions for tax avoidance - a consultation on detailed proposals - summary of responses

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Detail of outcome

The government is publishing a response document following plans to introduce legislation which will tackle the minority of persistent tax avoiders through a range of measures.

Original consultation

Summary

A consultation on detailed proposals around strengthening sanctions for tax avoidance.

This consultation ran from
to

Consultation description

This consultation builds on the principles established in the earlier consultation Strengthening Sanctions for Tax Avoidance published in January 2015.

It outlines the detail of these measures to ensure that the changes are appropriately designed. This consultation also considers further additional measures that are needed to strengthen the impact of the General Anti-Abuse Rule (GAAR) in tackling marketed avoidance schemes.

Documents

Strengthening Sanctions for Tax Avoidance - A Consultation on Detailed Proposals

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 22 July 2015
Last updated 9 December 2015 + show all updates
  1. Summary of responses added.
  2. First published.