Feb 19, 2014
HMRC to require payments upfront from users of tax avoidance schemes
HM Revenue & Customs (HMRC) published a consultation document http://abytx.co/1dOAvdc on accelerated tax payments on 24 January 2014. This is part of a number of measures designed to tackle tax avoidance and was published on the same day as the summary of responses http://abytx.co/1gHFjBB to the August 2013 consultation on the new regime for ‘high risk promoters’.
As announced in Autumn Statement…
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