Commentary

A7.204 Role of the Counter-avoidance Directorate

Administration and compliance

A7.204 Role of the Counter-avoidance Directorate

A7.204 Role of the Counter-avoidance Directorate

In 2013 HMRC strengthened their organisational approach to tax avoidance by creating a new Counter-avoidance Directorate, set up with the specific remit to tackle avoidance schemes and bringing together most aspects of marketed avoidance work into one single directorate focusing on both operational and policy work. From a policy perspective, the Counter-avoidance Directorate is responsible for a number of generic anti-avoidance tools, such as the GAAR and DOTAS, and in partnership with the Treasury, the policy team co-ordinates development work across HMRC on new anti-avoidance measures.

The new directorate is aimed those who use

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