Commentary

A4.129 Other anti-avoidance provisions

Administration and compliance

A4.129 Other anti-avoidance provisions

A4.129 Other anti-avoidance provisions

Note that these provisions are repealed with effect from 31 March 2012 and replaced with new data-gathering powers under FA 2011, Sch 23, see A6.325–A6.345.

There are rules that require the disclosure of tax avoidance schemes; see Division A7.2.

Any person in whose name any shares, stock or securities of a company are registered must, if required by notice in writing by an HMRC officer given for the purposes of CTA 2010, Pt 14 (ss 672–730H) (change in ownership of company: disallowance of trading losses etc)1, state whether or not he is the beneficial owner of the shares,

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