Strengthening sanctions for tax avoidance

The government proposes to introduce new measures for serial users of tax avoidance schemes, and asks whether and how to introduce specific penalties for cases where the General Anti-Abuse Rule (GAAR) applies. The government seeks comments on whether to introduce these proposed measures, and on the detail of how these should be implemented.

We would like to hear from businesses, individuals, tax advisers, professional bodies and other interested parties.