Consultation outcome

Tackling marketed tax avoidance

• From: HM Revenue & Customs, HM Treasury and The Rt Hon David Gauke
• Published: 24 January 2014
• Last updated: 27 March 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

Tackling marketed tax avoidance: response document

PDF, 464 KB, 43 pages

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Detail of outcome

Following consultation, the Government announced at Budget 2014 its intention to require tax payers to pay upfront any disputed tax in avoidance cases that have been notified to HMRC through the Disclosure of Tax Avoidance Scheme (DOTAS) rules, or counteracted by the General Anti-Abuse Rule (GAAR).

This is an extension to the measure announced at Autumn Statement to issue accelerated payment notices to taxpayers in situations where another user’s arrangement, which is the same or very similar, has been defeated in the courts. The Government will introduce legislation to implement these policies in the Finance Bill. This document summarises the responses to the consultation, the Government’s position in light of the responses, and further information about the delivery of this policy and some examples where it would apply.

If you are worried you may be caught up in one of the avoidance schemes within these policies, speak to your adviser or call our dedicated contact point on 03000 530 435.

Those who are considering engaging in tax avoidance can visit www.hmrc.gov.uk/avoidance for further information and advice.

Read about some of the tax avoidance schemes that HMRC thinks you should be aware of:

• Tempted by tax avoidance?
• Tax avoidance schemes currently in the spotlight

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Original consultation

Summary

This consultation sets out proposals to tackle tax avoidance by changing the economics of devising and entering into tax avoidance schemes.

This consultation ran from
3pm on 24 January 2014 to 11:45pm on 24 February 2014

Consultation description

This consultation sets out the Government’s legislative proposals to change the economic incentives to avoid tax by requiring those using avoidance schemes to pay upfront and give them an incentive to resolve avoidance disputes as soon as possible. The Government announced at Autumn Statement 2013 that it would take forward its proposals regarding High Risk Promoters and ‘follower notices’, that it would introduce an accelerated payments measure linked to the issue of a ‘follower notice’, and that it would consult on widening the criteria for seeking accelerated payment during avoidance disputes. This consultation sets out draft legislation to implement the measures announced at Autumn Statement, and consultation proposals for the wider criteria.

Documents

Tackling marketed tax avoidance

PDF, 658 KB, 57 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 24 January 2014
Last updated 27 March 2014 + show all updates

1. 27 March 2014

   Publication of final outcome and response document.

2. 24 January 2014

   First published.