Open call for evidence

Personal Tax: Offshore Anti-Avoidance legislation

Summary

This call for evidence seeks to understand and identify areas where the personal tax offshore anti-avoidance rules could be improved or updated.

This call for evidence closes at

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.

Documents

Ways to respond

Updates to this page

Published 30 October 2024

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