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Consultation Outcome Published 9 Dec 2015 HM Revenue & Customs ↗ View on GOV.UK

Strengthening sanctions for tax avoidance - a consultation on detailed proposals

A consultation on detailed proposals around strengthening sanctions for tax avoidance.

Opened 22 Jul 2015
Closed 14 Oct 2015
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This consultation builds on the principles established in the earlier consultation Strengthening Sanctions for Tax Avoidance published in January 2015.

It outlines the detail of these measures to ensure that the changes are appropriately designed. This consultation also considers further additional measures that are needed to strengthen the impact of the General Anti-Abuse Rule (GAAR) in tackling marketed avoidance schemes.