Tougher consequences for promoters of tax avoidance

Summary of responses to the consultation on tougher consequences for promoters of tax avoidance.

HMRC has published a summary of responses to its consultation entitled, “Tougher Consequences for promoters of tax avoidance”.

The consultation ran from 27 April 2023 to 22 June 2023 following which HMRC received 19 written responses from representative bodies, professional advisers and individuals, and met with eight representative bodies as part of the consultation.

Having considered these responses, HMRC has published draft legislation and accompanying explanatory notes.

The consultation on the draft legislation will run from 18 July to 12 September 2023.

It sets out proposals for a new criminal offence for promoters of tax avoidance schemes who fail to comply with HMRC’s notice to stop promoting an avoidance scheme and a proposal to expedite the disqualification of directors who promote tax avoidance.

The Government would like views from members of the public, representative bodies, advisers and promoters, as well as businesses and individuals who may have received marketing material, taken advice about, or used arrangements, which seek to avoid tax.

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