A7.305 Promoters of tax avoidance schemes—defeat noticesFor the latest New Development, see ND.1740.Promoters of tax avoidance schemes who satisfy one or more 'threshold conditions' relating to previous behaviour or who regularly promote avoidance schemes which are defeated are subject to a compliance regime. For an overview of the regime, see A7.301. This article considers the issue of a defeat notice, which may be necessary for HMRC to issue a conduct notice to a promoter, see A7.304.The promoters of tax avoidance schemes rules are also referred to as 'POTAS'.Defeat noticesWhere an authorised officer becomes aware of either one or two relevant defeats (see A7.306) occurring in relation to that promoter in the previous three years, they must, within 90 days of the day on which a relevant defeat comes to their attention, issue a defeat notice setting out1: •
For the latest New Development, see ND.1740.
Promoters of tax avoidance schemes who satisfy one or more 'threshold conditions' relating to previous behaviour or who regularly promote avoidance schemes which are defeated are subject to a compliance regime. For an overview of the regime, see A7.301. This article considers the issue of a defeat notice, which may be necessary for HMRC to issue a conduct notice to a promoter, see A7.304.
The promoters of tax avoidance schemes rules are also referred to as 'POTAS'.
Where an authorised officer becomes aware of either one or two relevant defeats (see A7.306) occurring in relation to that promoter in the previous three years, they must, within 90 days of the day on which a relevant defeat comes to their attention, issue a defeat notice setting out1:
•
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.