Policy paper

Accelerated payments of tax for avoidance schemes

This Tax Information and Impact Note explains how any disputed tax must be paid upfront for avoidance schemes covered by the DOTAS rules or counteracted under the GAAR.



This measure widens the circumstances where the disputed tax sits with the Exchequer during a dispute, putting all taxpayers involved in avoidance schemes on the same footing.

Published 19 March 2014