HMRC publish guidance on implications of facilitating tax avoidance

Released 07 October 2021

HMRC have published guidance covering joint and several liability notices and penalties for facilitating tax avoidance or tax evasion.

The guidance explains when HMRC will issue a joint and several liability notice to an individual who has been connected with a company that has facilitated tax avoidance or tax evasion by others and becomes, or may become, insolvent. There are a number of penalties that may be charged on those who promote, enable or facilitate tax avoidance by others.

View Joint and several liability notices and penalties for facilitating tax avoidance or tax evasion.

View Joint and several liability notices for tax avoidance and tax evasion cases.

View Overview of joint and several liability notices for tax avoidance, tax evasion and repeated insolvency.

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