Commentary

A7.311 Promoters of tax avoidance schemes—appeals and assessments

Administration and compliance

A7.311 Promoters of tax avoidance schemes—appeals and assessments

A7.311 Promoters of tax avoidance schemes—appeals and assessments

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 right of appeal in response to the information required by HMRC under an information notice (see A7.309–A7.310).

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

Appeals

Where notices are given by HMRC under any of the information powers set out

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