Consultation outcome

Strengthening sanctions for tax avoidance - a consultation on detailed proposals

• From: HM Revenue & Customs
• Published: 22 July 2015
• Last updated: 9 December 2015 — See all updates

This consultation has concluded

Read the full outcome

Strengthening sanctions for tax avoidance - a consultation on detailed proposals - summary of responses

PDF, 300 KB, 22 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Detail of outcome

The government is publishing a response document following plans to introduce legislation which will tackle the minority of persistent tax avoiders through a range of measures.

---

Original consultation

Summary

A consultation on detailed proposals around strengthening sanctions for tax avoidance.

This consultation ran from
2pm on 22 July 2015 to 11:45pm on 14 October 2015

Consultation description

This consultation builds on the principles established in the earlier consultation Strengthening Sanctions for Tax Avoidance published in January 2015.

It outlines the detail of these measures to ensure that the changes are appropriately designed. This consultation also considers further additional measures that are needed to strengthen the impact of the General Anti-Abuse Rule (GAAR) in tackling marketed avoidance schemes.

Documents

Strengthening Sanctions for Tax Avoidance - A Consultation on Detailed Proposals

PDF, 360 KB, 48 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 22 July 2015
Last updated 9 December 2015 + show all updates

1. 9 December 2015

   Summary of responses added.

2. 22 July 2015

   First published.