Tax Avoidance

(asked on 27th March 2019) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer on 19 March 2019 given to Question 232589 on tax avoidance, how many promoters of tax avoidance schemes HMRC has challenged.


Answered by
Mel Stride Portrait
Mel Stride
Secretary of State for Work and Pensions
This question was answered on 1st April 2019

In recent years, HMRC has been investigating over 100 promoters and others involved in the promotion and marketing of tax avoidance schemes. In the last 18 months HMRC has pursued 10 businesses promoting/ marketing avoidance schemes to litigation for failure to disclose under the Disclosure of Tax Avoidance Schemes (DOTAS) regime with 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.

HMRC uses a range of approaches to challenge promoters and others involved in the design, marketing and supply of avoidance schemes with many leaving the market altogether and with the activity of others being significantly reduced. The approaches can include the use of POTAS and other legislative means but are not limited to these powers.

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