- Draft Finance Bill 2020–21—promoters and enablers of tax avoidance schemes
- What changes, in overview, are made by this draft legislation?
- Why does HMRC want to strengthen the existing regimes in this way?
- Has HMRC used the POTAS rules much since their introduction in 2014?
- HMRC describes the changes as 'necessarily far-reaching'. Should law-abiding tax advisers be concerned?
- Does the new consultation document shed any additional light on how the new provisions will be applied?
- Further measures are promised for the Autumn Budget 2020, do you have any views on what we might see?
- When will the Finance Bill 2021 measures take effect?
Tax analysis: Helen McGhee, senior associate at Joseph Hage Aaronson LLP, shares her insights on the Draft Finance Bill 2020–21 and its impact on promoters and enablers of tax avoidance schemes.
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