IRRV Alert - week ending 5th March 2021
News
Circulars
Consultations
Reports
Tackling promoters of tax avoidance (3 March 2021)
Consultation outcome
Tackling promoters of tax avoidance
From:
Published:
21 July 2020
Last updated:
3 March 2021, see all updates
This consultation has concluded
Download the full outcome
Promoters of tax avoidance - summary or responses (accessible open document)
ODT, 81.4KB
This file is in an OpenDocument format
Promoters of tax avoidance - summary or responses
PDF, 399KB, 37 pages
This file may not be suitable for users of assistive technology.
Request an accessible format.
Detail of outcome
The government has published a summary of responses to the consultation on proposed changes to strengthen the sanctions against those who promote or enable tax avoidance scheme and intends to take forward the measures in Finance Bill 2021.
We received 16 written responses from representative bodies, professional advisers and individuals, and had 5 meetings with stakeholders as part of the consultation.
Original consultation
Summary
We welcome views on proposals to tackle promoters, and other enablers, of tax avoidance schemes that would reduce their scope to market these schemes.
This consultation ran from
9am on 21 July 2020 to 11:45pm on 15 September 2020
Consultation description
The consultation seeks views on proposals to strengthen the sanctions against those who promote or enable tax avoidance scheme, which propose changes to the following anti-avoidance regimes:
- Disclosure of Tax Avoidance Schemes (DOTAS)
- Promoters of Tax Avoidance Schemes (POTAS)
- Penalties for Enablers of Defeated Tax Avoidance
- General Anti Abuse Rule (GAAR)
- Disclosure of Avoidance Schemes: VAT and other indirect taxes (DASVOIT)
The consultation should be read alongside draft legislation, which has been published today (21 July 2020).
You can read the consultation document on this page, and you can also read HMRC’s call for evidence on tackling disguised remuneration.
Please note that due to coronavirus (COVID-19), our offices are closed and responses will need to be submitted using email.
Documents
Tackling Promoters of Tax Avoidance
PDF, 512KB, 54 pages
This file may not be suitable for users of assistive technology.
Request an accessible format.
Share this page
Published 21 July 2020
Last updated 3 March 2021 + show all updates