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.

• From: HM Revenue & Customs
• Published: 12 January 2018

Documents

How the serial tax avoidance regime applies to persons linked to avoiders

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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