Threads / Tackling Tax Avoidance Promoters / Strengthening the Indirect Tax Avoidance Disclosure Regime
Policy Paper Published 5 Dec 2016 HM Revenue & Customs ↗ View on GOV.UK

Strengthening the Indirect Tax Avoidance Disclosure Regime

This tax information and impact note revises the VAT regime for disclosure of avoidance.

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This measure revises the VAT regime for disclosure of avoidance. It moves the responsibility for disclosing VAT avoidance schemes to HM Revenue and Customs from scheme users to scheme promoters.