Guidance

Promoters of tax avoidance schemes: guidance

HM Revenue and Customs guidance on Part 5 and Schedules 34 to 36 of the Finance Act 2014.

Documents

Promoters of tax avoidance schemes: guidance

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Details

It explains new rules that apply to promoters of tax avoidance schemes and which aim to deter the development and use of avoidance schemes by influencing the behaviour of promoters, their intermediaries and clients.

Published 12 February 2015
Last updated 2 September 2015 + show all updates
  1. Dates in promoters of tax avoidance schemes: guidance pdf amended.
  2. First published.