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HMRC to retain more tax

Users of tax avoidance schemes are likely to have to pay upfront under recent proposals issued by HMRC.

In the autumn statement the Chancellor announced that HMRC would require payment from taxpayers using an avoidance scheme the same as or similar to one previously defeated in the courts.  This has now been extended.

A recent consultation document, Tackling Marketed Tax Avoidance, outlines plans to extend accelerated payment of disputed tax to arrangements subject to the disclosure of tax avoidance schemes (DOTAS) regime and to taxpayers being investigated under the general anti-abuse rule (GAAR).  Payment may be required under DOTAS in existing unsettled cases as well as new cases.

The measures are intended to prevent businesses and individuals from retaining dispute tax, sometimes a long time, while a case is being investigated and litigated.



Date: 17th February, 2014
Author: Cathy Corns


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