Overview of regime for serial tax avoiders

A regime to deter the serial use of tax-avoidance schemes has been introduced with effect from 6 April 2017. The regime applies to users of NIC-avoidance schemes also (FA 2016, Sch. 18, para. 4(1)(k)). Through a series of warnings and escalating sanctions, the new regime is designed to change the behaviour of serial tax (including NIC) avoiders to deter the using of tax-avoidance schemes and to discourage those tempted to engage in tax avoidance from doing so.

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