Threads / Tackling Tax Avoidance Promoters / Promoters of Tax Avoidance Schemes: associated and successo…

Policy Paper Published 8 Mar 2017 HM Revenue & Customs ↗ View on GOV.UK

Promoters of Tax Avoidance Schemes: associated and successor entities rules

This measure details amendments to the existing Promoters of Tax Avoidance Schemes (POTAS) legislation for associated and successor entities rules.

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This measure introduces legislation, effective from 8 March 2017, to prevent promoters of tax avoidance schemes from circumventing the POTAS regime.

Document details

Type

Policy Paper

Published

8 Mar 2017

Responsible body

HM Revenue & Customs

Issue

Tackling Tax Avoidance Promoters

Provenance

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