Policy paper

Dealing with promoters of tax avoidance

This measure is about imposing tougher consequences on promoters of tax avoidance.

Documents

Draft legislation — avoidance

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Draft legislation — failure to comply with a stop notice

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Explanatory note — director disqualification

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Explanatory note — criminal offence

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Details

These measures introduce legislative changes designed to strengthen existing deterrents and make it riskier for promoters to continue promoting their tax avoidance schemes.

The measures include:

  • a new criminal offence for promoters of tax avoidance who fail to comply with a HMRC Stop Notice requiring them to cease promoting an avoidance scheme
  • a measure to more quickly disqualify directors of companies promoting tax avoidance, including those who control or exercise influence over a company

Updates to this page

Published 18 July 2023
Last updated 23 November 2023 + show all updates
  1. Updated to reflect necessary scope of disqualifications and changes following the Office for Budget Responsibility November 2023 forecast.

  2. Updated to reflect necessary scope of disqualifications and changes following the Office for Budget Responsibility November 2023 forecast.

  3. First published.

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