Dealing with promoters of tax avoidance
This measure is about imposing tougher consequences on promoters of tax avoidance.
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These measures introduce legislative changes designed to strengthen existing deterrents and make it riskier for promoters to continue promoting their tax avoidance schemes.
The measures include:
- a new criminal offence for promoters of tax avoidance who fail to comply with a HMRC Stop Notice requiring them to cease promoting an avoidance scheme
- a measure to more quickly disqualify directors of companies promoting tax avoidance, including those who control or exercise influence over a company