Policy paper

Tax administration: new threshold condition for promoters of tax avoidance schemes

This applies to promoters of tax avoidance schemes.

• From: HM Revenue & Customs
• Published: 9 December 2015

Documents

Tax administration: new threshold condition for promoters of tax avoidance schemes

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Draft clause 64

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Draft explanatory notes clause 64

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Details

This legislation will enable HM Revenue and Customs to consider issuing conduct notices to a broader range of promoters under the Promoters of Tax Avoidance Scheme regime.

Published 9 December 2015