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.

Documents

Details

Factsheets are for guidance only and reflect HMRC’s position at the time of writing.

Updates to this page

Published 28 July 2022

Sign up for emails or print this page