Commentary

A7.404 What is HMRC's approach to tax avoidance?

Administration and compliance

A7.404 What is HMRC's approach to tax avoidance?

A7.404 What is HMRC's approach to tax avoidance?

For the latest New Development, see ND.1589.

The changing attitude to tax avoidance is discussed in A7.402 and the judiciary's evolving response to it is discussed in A7.403. HMRC has a multifaceted approach to tax avoidance which ranges from general principles to specific targeted action.

Specific aspects of HMRC's approach to tax avoidance is discussed in detailed commentary as indicated below:

HMRC's approaches to tax avoidance:Further commentary can be found at:
Disclosure rules around the disclosure of tax avoidance schemes DOTAS A7.201
Action on promoters of tax avoidance schemes, POTAS A7.301
HMRC's

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