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<p>HMRC uses a range of approaches to challenge promoters and others involved in the
design, marketing and supply of avoidance schemes.</p><p>Over the last 18 months,
HMRC has been investigating over 100 promoters and others involved in the promotion
and marketing of tax avoidance schemes. HMRC has been successfully engaging with promoters
encouraging them to change their behaviour. So far, around 20 promoters have moved
out of promoting altogether.</p><p>HMRC are notified of tax avoidance schemes by promoters
and others though the Disclosure of Tax Avoidance Schemes (DOTAS) regime. Around 30
schemes have been disclosed under DOTAS in the last 18 months.</p><p>HMRC has pursued
10 businesses promoting/ marketing avoidance schemes to litigation for failure to
disclose under the DOTAS regime with around 20 others deciding to disclose to avoid
litigation. Of the 10 cases, 6 have been heard before a tribunal and in each of the
3 decisions received so far, all have confirmed HMRC’s view that the schemes were
disclosable, with decisions awaited in a further three cases. Further cases will be
litigated in the year ahead.</p><p>HMRC has also made three successful complaints
to the Advertising Standards Authority about misleading advertising. As a result,
other avoidance promoters can’t make the same claims about other similar arrangements.</p>
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