Closing in on promoters of tax avoidance

The government is seeking views on a range of new measures to close in on promoters of tax avoidance. These include proposals that would give HMRC additional powers and stronger sanctions, allowing HMRC to more efficiently and effectively disrupt the business model promoters rely on. The government’s intent is to make a step change in efforts to close in on the small number of remaining promoters of tax avoidance. This would contribute to closing the tax gap attributable to marketed tax avoidance.

The government seeks views on proposals in four areas:

• expanding the scope of the Disclosure of Tax Avoidance Schemes (DOTAS) regime.
• introducing a Universal Stop Notice and Promoter Action Notice
• tackling controlling minds and those behind the promotion of avoidance schemes through new highly targeted obligations and stronger information powers
• exploring options to tackle legal professionals designing or contributing to the promotion of avoidance schemes

The government also seeks views on areas it intends to explore further in the future.