Strengthening sanctions for tax avoidance - a consultation on detailed proposals

This consultation builds on the principles established in the earlier consultation Strengthening Sanctions for Tax Avoidance published in January 2015.

It outlines the detail of these measures to ensure that the changes are appropriately designed. This consultation also considers further additional measures that are needed to strengthen the impact of the General Anti-Abuse Rule (GAAR) in tackling marketed avoidance schemes.