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<p>HMRC has taken action to tackle the promoters of avoidance schemes, implementing
a wide range of actions to disrupt their activities and supply chains, including publishing
the details of promoters.</p><p> </p><p>However, liability for the tax is always that
of the individual and there is no legal mechanism to transfer disguised remuneration
liabilities from the scheme users to the promoters.</p><p> </p><p>As of 31 December,
HMRC has published the details of 59 promoters, 23 directors and details of 64 tax
avoidance schemes.</p><p>HMRC has also issued over 20 stop notices to promoters and
published details of 16 of these arrangements. Publishing this information supports
taxpayers in identifying tax avoidance schemes so they can steer clear of or exit
them.</p><p> </p><p>The current Finance Bill is introducing tougher consequences for
promoters of tax avoidance. This includes a new criminal offence to strengthen the
deterrent to promoting tax avoidance, making it clear promoters must stop promoting
these schemes, and a power enabling HMRC to act more quickly to disqualify directors
of companies involved in tax avoidance.</p>
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