Consultation outcome

Strengthening the Tax Avoidance Disclosure Regimes

• From: HM Revenue & Customs and The Rt Hon David Gauke
• Published: 31 July 2014
• Last updated: 10 December 2014 — See all updates

This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

This consultation has concluded

Download the full outcome

Strengthening the Tax Avoidance Disclosure Regimes: Summary of Responses

PDF, 367 KB, 30 pages

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Detail of outcome

The response document sets out the government’s response to the consultation document published below. The responses received are summarised and a full list of respondents is included but where appropriate the names and personal or commercially sensitive information has been redacted . The government has heard the concerns voiced during the consultation and is grateful for the constructive and informative suggestions it received.

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Original consultation

Summary

HMRC is seeking views on proposals to further strengthen Disclosure of Tax Avoidance Schemes and initial thinking about how the VAT Disclosure Regime might be updated.

This consultation ran from
9:30am on 31 July 2014 to 9:30am on 23 October 2014

Consultation description

The disclosure regimes for direct taxes (Disclosure of Tax Avoidance Schemes) and for VAT (VAT Avoidance Disclosure Regime) were introduced in 2004 to provide early information to HM Revenue and Customs (HMRC) about tax avoidance schemes and their users. They both work by requiring certain persons to tell HMRC about the design and/or use of schemes intended to avoid any of the taxes covered by the regime in question.

Documents

Strengthening the Tax Avoidance Disclosure Regimes

PDF, 492 KB, 44 pages

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.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 31 July 2014
Last updated 10 December 2014 + show all updates

1. 10 December 2014

   Summary of Reponses document published

2. 31 July 2014

   First published.