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.

• From: HM Revenue & Customs
• Published: 28 July 2022

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The Human Rights Act and penalties for facilitating avoidance schemes involving non-resident promoters — CC/FS70

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