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Measures available to HMRC to tackle avoidance and evasion

19 May 2020 / Rob Durrant-Walker
Issue: 4744 / Categories: Comment & Analysis
Don’t go too far

Key points

  • Arrangements carrying specified hallmarks have to be notified to HMRC under the disclosure of tax avoidance schemes regime.
  • Penalties under the promoters of tax avoidance schemes rules can be as high as £1m for a single breach.
  • Enablers of defeated schemes can be anyone who is involved with an arrangement.
  • The cross-border avoidance and evasion directive comes into force on 1 July 2020.
  • Difference between a targeted anti-avoidance rule and the general anti-abuse rule.
  • Understanding the serious offence of tax evasion.

The boundaries between tax planning and avoidance for tax advisers were the subject of my previous article ‘Avoiding avoidance’ (Taxation 7 May 2020 page 10). This article looks at the range of anti-avoidance and anti-abuse measures available...

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