Guidance

Serial Tax Avoidance Regime: technical guidance

Find out about the Serial Tax Avoidance Regime (STAR) legislation if you use tax avoidance schemes that are defeated.

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Details

This technical guidance supports the Serial Tax Avoidance Regime (STAR) legislation in Schedule 18 of Finance Act 2016.

STAR imposes a range of sanctions if you use avoidance arrangements to reduce your tax liability and the arrangements are defeated.

Published 12 January 2018