Consultation outcome

Raising the stakes on tax avoidance

• From: HM Revenue & Customs and HM Treasury
• Published: 12 August 2013
• Last updated: 24 January 2014 — See all updates

This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

This consultation has concluded

Read the full outcome

Raising the stakes on tax avoidance: Response document

PDF, 1.27 MB, 127 pages

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Detail of outcome

The government has confirmed it will take forward the proposals on high-risk promoters, follower penalties and the changes to DOTAS, set out in the original consultation. This document summarises the response to the consultation and sets out the changes to the detailed policy design the government has made as a result of the feedback it received.

Draft Finance Bill 2014 legislation relating to this outcome was published for consultation on 24 January and is available here. The draft legislation is also included in the consultation response document.

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Original consultation

Summary

This consultation seek views on proposals on tax avoidance schemes, and on an extension to Disclosure of Tax Avoidance Schemes (DOTAS) rules.

This consultation ran from
12 August 2013 to 11:45pm on 4 October 2013

Consultation description

This consultation makes proposals on two avoidance issues. The first proposes a new set of obligations for high-risk promoters, their intermediaries and users. The second is to encourage users of avoidance schemes to settle their tax affairs after similar cases have lost in court or tribunal. The Government also seeks views on a proposed extension to the prescribed information to be provided under the Disclosure of Tax Avoidance Schemes (DOTAS) rules.

We would like to hear views from representative bodies, tax advisers and promoters, as well as businesses and individuals who may have received marketing material from high-risk promoters, taken advice about tax avoidance schemes, or who are or would be a follower case in avoidance litigation.

Documents

Raising the stakes on tax avoidance: Consultation Document

PDF, 153 KB, 42 pages

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Published 12 August 2013
Last updated 24 January 2014 + show all updates

1. 24 January 2014

   Publication of response document

2. 12 August 2013

   First published.