Open call for evidence
Personal Tax: Offshore Anti-Avoidance legislation
Call for evidence description
The government intends to explore options to modernise these rules to remove ambiguity and uncertainty in the legislation, make the rules simpler to apply in practice and ensure these anti-avoidance provisions are effective.
The government would like to hear from taxpayers, agents, representative bodies and other interested parties who have practical insight on these areas.
This Call for Evidence marks the beginning of this process. Responses to this Call for Evidence will be used to inform areas which will be subject to a formal consultation in 2025.