HMRC has published new proposals to clamp down on tax avoidance promoters.
The measures are targeted at the most persistent and determined promoters and enablers of tax avoidance.
The proposed legislative changes are designed to clamp down on the supply of tax avoidance arrangements.
They include:
- Powers for HMRC to seek freezing orders that would prevent promoters from dissipating or hiding their assets before paying penalties for breaching their o...