A7.306 Promoters of tax avoidance schemes—defeats

Administration and compliance

A7.306 Promoters of tax avoidance schemes—defeats

A7.306 Promoters of tax avoidance schemes—defeats

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 meaning of a relevant defeat for the purposes of the issue of a defeat notice or a conduct notice to a promoter, see A7.304–A7.305.

The promoters of tax avoidance schemes rules are also referred to as 'POTAS'.

Meaning of 'relevant defeat'

For the purposes of the threshold condition for promoters whose schemes are regularly defeated introduced with effect from 15 September 2016 (see A7.302)1, the promoted arrangements are relevant arrangements in relation to which a person is or has been a promoter, including for this threshold condition only, arrangements, one

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