Policy paper

Avoidance, evasion and unfair outcomes package: Budget 2018 brief

The government has announced a package of measures to tackle tax avoidance, evasion and unfair outcomes. The package will raise £2.1 billion by 2023/24.



This document sets out the details of the package and its implementation.

Further information on two measures in this package, concerning taxes when a business becomes insolvent and ensuring that the Research and Development SME tax relief is not open to abuse, can be found in individual fact sheets on those measures.

Published 29 October 2018