The Tax Avoidance Schemes (Promoters and Prescribed Circumstances) (Amendment) Regulations 2015

These Regulations amend the Tax Avoidance Schemes (Promoters and Prescribed Circumstances) Regulations 2004 (S.I. 2004/1865) (“the 2004 Regulations”) to ensure that neither an employee of a promoter resident outside of the United Kingdom (in the event that the employer does not make a disclosure) nor any person who is to any extent responsible for the organisation or management of notifiable arrangements is excluded from being treated as a promoter.