Order PaperContact us

Today Browse Your MP Calendar

Promoters of Tax Avoidance Schemes:… · Order Paper · Order Paper

Browse Policy Papers

POLICYWithdrawnPolicy paper · gov.uk

Promoters of Tax Avoidance Schemes: associated and successor entities rules

This measure details amendments to the existing Promoters of Tax Avoidance Schemes (POTAS) legislation for associated and successor entities rules.

Last fetched 04 May 2026 · gov.uk

Documents

Promoters of Tax Avoidance Schemes: associated and successor entities rules Draft Clauseapplication/pdf Draft explanatory notesapplication/pdf

At a glance

TypePolicy paper

First published08 Mar 2017

Last updated08 Mar 2017

Organisations

HM Revenue & Customs

Topics

Tax avoidance

Source

Related policy papers

Other from HM Revenue & CustomsSee all →

Draft regulations: Carbon Border Adjustment Mechanism (CBAM) (Emissions and Verification)

Modernising and standardising company tax returns

Consultation: Extend Notification of Uncertain Tax Treatment (UTT) regime

Reporting company payments to participators

Inheritance tax on pensions — information sharing regulations

Plastic Packaging Tax — mechanically recycled plastic packaging

Related policy papers

UK-Gulf Cooperation Council (GCC) trade deal: conclusion summary

Building Control Independent Panel report: government response

Building Control Independent Panel report

Grenfell Tower Inquiry: public engagement policy