Commentary

A7.333 Serial tax avoidance—publication of information

Administration and compliance

A7.333 Serial tax avoidance—publication of information

A7.333 Serial tax avoidance—publication of information

If a person, uses avoidance schemes during the warning period, they and any associated persons risk being named as a serial avoider. HMRC may publish information, in any manner which they consider appropriate, regarding a person who has been given at least three warning notices in respect of schemes which are defeated in the same warning period. Such information must be published within 12 months of the most recent warning notice, and may not be published, or continue to be published, for longer than 12 months. Before publication, HMRC must inform the person concerned

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