Closed consultation

Strengthening sanctions for tax avoidance

We are analysing your feedback

Visit this page again soon to download the outcome to this public feedback.

Summary

HMRC seeks views on which are the most appropriate methods of tackling persistent avoiders, and how these ought to be developed.

This consultation ran from
to

Consultation description

The government proposes to introduce new measures for serial users of tax avoidance schemes, and asks whether and how to introduce specific penalties for cases where the General Anti-Abuse Rule (GAAR) applies. The government seeks comments on whether to introduce these proposed measures, and on the detail of how these should be implemented.

We would like to hear from businesses, individuals, tax advisers, professional bodies and other interested parties.

Documents

Strengthening sanctions for tax avoidance - consultation document

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.

Updates to this page

Published 29 January 2015

Sign up for emails or print this page