Tougher consequences for promoters of tax avoidance

These proposals include a new criminal offence for promoters of tax avoidance who fail to comply with a HMRC notice to stop promoting an avoidance scheme and a proposal to expedite the disqualification of directors of companies promoting tax avoidance.

The government would like views from members of the public, representative bodies, advisers and promoters, as well as businesses and individuals who may have received marketing material, taken advice about, or used arrangements which seek to avoid tax.