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We welcome views on draft regulations for the DOTAS, DASVOIT and POTAS regimes, which amend the existing DOTAS, DASVOIT and POTAS regulations.
We welcome views on proposed changes to Follower Notices penalties.
Find out about changes to the loan charge following recommendations from the independent review published on 20 December 2019.
This briefing provides information about how HMRC ensures that people and businesses pay the tax due.
HMRC's strategy to challenge and deal with promoters of tax avoidance schemes.
This measure tackles the small minority of taxpayers who unfairly seek to reduce their tax bill by misusing the insolvency of companies.
This measure introduces some minor technical and procedural amendments to the General Anti-Abuse Rule (GAAR) to ensure it operates effectively.
This tax information and impact note details legislation for the application of controlled foreign companies and the anti-tax avoidance directive.
This tax information and impact note explains new legislation dealing with tax avoidance involving profit fragmentation
This measure deals with avoidance schemes where UK traders and professionals avoid UK tax.
This measure deals with changes to the Hybrid and other mismatches legislation in Part 6A TIOPA 2010.
This measure deals with changes to the UK rules concerning exit charges on certain unrealised profits or gains.
This tax information and impact note deals with changes to the legislation dealing with disguised remuneration announced at Autumn Budget 2017.
This tax information and impact note deals with changes to the targeted anti-avoidance rule for Double Taxation Relief.
Further changes to tackle disguised remuneration tax avoidance schemes since Spring Budget 2017 including the close companies’ gateway and new information requirements for the loan charge.
First published during the 2016 to 2019 May Conservative government
Draft legislation to reform the regime for disclosure of indirect tax avoidance schemes, and widen it's scope to include all indirect taxes.
This measure details amendments to the existing Promoters of Tax Avoidance Schemes (POTAS) legislation for associated and successor entities rules.
This draft legislation amends HMRC’s data-gathering powers to Money Service Businesses which provide money transfer, cheque cashing and currency exchange services.
This tax information and impact note introduces a new penalty on individuals or entities who enable the use of tax avoidance arrangements.
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