Guidance
How the serial tax avoidance regime applies to persons linked to avoiders
Find out the rules HMRC must follow when giving serial tax avoidance warning notices to a corporate group, associated persons or members of a partnership.
Documents
Details
This guidance describes the legislation in schedule 18 Finance Act 2016 about when HMRC can give a warning notice to those linked to serial tax avoiders.
Published 12 January 2018