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<p>HMRC takes tackling promoters of avoidance schemes seriously, but does not currently
categorise information in such a way as to identify disguised remuneration schemes
specifically.</p><p> </p><p>In recent years, HMRC has been investigating over 100
promoters and others involved in avoidance, including disguised remuneration arrangements.
In the last year, HMRC has taken litigation action against 5 scheme promoters for
failure to disclose under Disclosure of Tax Avoidance Schemes with others deciding
to disclose to avoid litigation. Further cases will be litigated in the year ahead.</p><p>HMRC
has used its powers under the Promoters of Tax Avoidance Schemes to challenge promoters
and others. HMRC has also made three successful complaints to the Advertising Standards
Authority about misleading advertising; two of which relate to disguised remuneration
schemes.</p><p> </p><p>HMRC will also consider criminal investigation and make referrals
to prosecuting authorities, where appropriate. Since the formation of HMRC’s Fraud
Investigation Service on 1 April 2016 more than 15 individuals have been convicted
for offences relating to the promotion and operation of marketed tax avoidance schemes
and sentenced to over 95 years custodial with an additional 4 years suspended sentences
being ordered, additional matters are the subject of ongoing enquiries.</p>
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