IRRV Alert - week ending 11th February 2022
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Information Letters
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Reports
Promoters of tax avoidance schemes: guidance (9 February 2022)
Guidance
Promoters of tax avoidance schemes: guidance
HMRC guidance on Part 5 and Schedules 34 to 36 of the Finance Act 2014.
- From:
- HM Revenue & Customs
- Published
- 12 February 2015
- Last updated
- 9 February 2022 — See all updates
Documents
Promoters of tax avoidance schemes: guidance
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This guidance explains the rules that apply to promoters of tax avoidance schemes. These rules aim to deter the development and use of avoidance schemes by influencing the behaviour of promoters, their intermediaries and clients.
Published 12 February 2015
Last updated 9 February 2022 + show all updates