Find out about the Serial Tax Avoidance Regime (STAR) legislation if you use tax avoidance schemes that are defeated.
PDF, 1.22MB, 57 pages
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.
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