Tax Partner Simon Skinner and Senior Associate Hugh Brooks have written an article for the latest British Tax Review on recent changes of law relating to HM Revenue and Customs powers in relation to disclosures of tax avoidance schemes, and promoters and enablers of such schemes (British Tax Review Issue 4, 2021). A PDF of this contribution is linked below. Alternatively you can download to print, to save for later or for a different experience.
This material was first published by Thomson Reuters, trading as Sweet & Maxwell, 5 Canada Square, Canary Wharf, London, E14 5AQ, in the British Tax Review as Sections 121–124 and Schedules 30–32: avoidance (British Tax Review, Issue 4, 2021, page 446) and is reproduced by agreement with the publishers.