Guidance

Penalties and other sanctions for serial tax avoidance

If you enter a warning notice period for serial tax avoidance, you may have to pay a penalty, have tax reliefs restricted, or be named by HMRC as a tax avoider.

From:
HM Revenue & Customs
Published
12 January 2018

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Penalties and other sanctions for serial tax avoidance

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This guidance describes the legislation in schedule 18 Finance Act 2016 about the penalties and sanctions for serial tax avoidance.

Updates to this page

Published 12 January 2018

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