Policy paper

Promoters of Tax Avoidance Schemes: associated and successor entities rules

This measure details amendments to the existing Promoters of Tax Avoidance Schemes (POTAS) legislation for associated and successor entities rules.

• From: HM Revenue & Customs
• Published: 8 March 2017

Documents

Promoters of Tax Avoidance Schemes: associated and successor entities rules

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Draft Clause

PDF, 68.3 KB, 5 pages

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Draft explanatory notes

PDF, 146 KB, 3 pages

Details

This measure introduces legislation, effective from 8 March 2017, to prevent promoters of tax avoidance schemes from circumventing the POTAS regime.

Published 8 March 2017