Guidance
Compliance checks: The Human Rights Act and penalties for facilitating avoidance schemes involving non-resident promoters — CC/FS70
Find out what rights article 6 of the European Convention on Human Rights gives you when HMRC consider charging penalties for facilitating avoidance schemes involving non-resident promoters.
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Details
Factsheets are for guidance only and reflect HMRC’s position at the time of writing.
Published 28 July 2022