Promoters of tax avoidance schemes
Allocation of reference number
Avoidance-related rule, meaning
Carrying on a business
Carrying on a business as
Citation and commencement
Company in same group not promoter
Conduct notice
Contents
Generally
Deemed defeat notices
Defeated arrangements
Disclosable VAT arrangements
DOTAS arrangements
Generally
Intermediary
Intermediary, meaning
Meaning of
Monitoring notices
Duty to apply
Tribunal approval
Partnerships as person
Persons leaving partnership
Defeat notices
Persons not promoters – special cases
Prescribed circumstances
Generally
Promoted arrangements
Related arrangements
Generally
Relevant defeat of
Relevant body, meaning
Relevant defeats, attribution of
Relevant proposal and arrangements, meaning
Special classes
Threshold conditions
Withdrawal