Strengthening sanctions for tax avoidance
On 30 January 2015, the UK tax administration HMRC has invited public comments on proposals to introduce new measures for serial users of tax avoidance schemes and how to introduce specific penalties for cases where the General Anti-Abuse Rule (GAAR) applies. HMRC asks whether to introduce these measures, and on the detail of how these should be implemented. The consultation will be open until 12 March 2015.
– Consultation document: EN
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