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<p>This Government is committed to tackling all forms of avoidance. HM Revenue and
Customs (HMRC) has a suite of powers to tackle and challenge those who promote or
otherwise enable tax avoidance and HMRC is using its powers to challenge major promoters
of avoidance schemes, including disguised remuneration (DR) avoidance schemes.</p><p><strong>
</strong></p><p>Fees earned by promoters of tax avoidance form part of their business
income on which tax has to be paid. Promoters are subject to compliance checks as
any other individual or business to ensure they are paying the correct amount of tax
due.</p><p> </p><p>Since 2014, HMRC has accelerated its efforts to tackle and challenge
avoidance scheme promoters and enablers using both existing and new robust powers
given by Parliament. HMRC set up a dedicated team that has been investigating over
100 promoters and others involved in avoidance, including disguised remuneration arrangements,
over recent years.</p>
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