House of Commons Library briefing paper: Tax avoidance: recent developments

Released 9 October 2018

The House of Commons Library has published a briefing paper about tax avoidance, the development of follower notices and accelerated payments and the current approach.

In recent years concerns as to the scale of mass marketed tax avoidance schemes have led to three major initiatives to undermine this market, and encourage a sea change in attitudes, both in the accountancy industry and its customers: the Disclosure of Tax Avoidance Schemes regime (DOTAS); the General Anti-Abuse Rule (GAAR); and the system of follower notices & accelerated payments. This note provides an introduction to the issue of tax avoidance, looking in detail at the development of follower notices and accelerated payments, before discussing the current Government’s approach.

View the briefing paper Tax avoidance: recent developments.

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