CIOT comments, sent to HMRC 8 October 2013, on raising the stakes on tax avoidance.
The condoc made proposals on two avoidance issues:
- a new set of obligations for high-risk promoters, their intermediaries and users; and
- to encourage users of avoidance schemes to settle their tax affairs after similar cases have lost in court or tribunal.
The condoc and CIOT comments are available below in Adobe (PDF) format.
8 October 2013