Serial tax avoidance

Adjustments, meaning

Legislation/Regulatory – FA2016 Sch. 18, para. 54 ; FA2016 Sch. 18. para. 54

HMRC Guidance – CH81123

Annual information notices

Commentary – Indirect Tax Reporter ¶57-509

Legislation/Regulatory – FA2016 Sch. 18, para. 17 ; FA2016 Sch. 18. para. 17

Assessment of penalty

Legislation/Regulatory – FA2016 Sch. 18. para. 38-39

Associated persons treated as incurring relevant defeats

Commencement

Legislation/Regulatory – FA2016 Sch. 18. para. 63

Defeated arrangements, time of 'use'

Legislation/Regulatory – FA2016 Sch. 18. para. 55

Generally

Legislation/Regulatory – FA2016 Sch. 18, para. 47 ; FA2016 Sch. 18. para. 47

Partners treated as

Legislation/Regulatory – FA2016 Sch. 18. para. 49

Partnership returns

Legislation/Regulatory – FA2016 Sch. 18. para. 50

Partnership: information

Legislation/Regulatory – FA2016 Sch. 18. para. 51

Provisions relating to partnership

Legislation/Regulatory – FA2016 Sch. 18. para. 53

Special provision about taxpayer emendations

Legislation/Regulatory – FA2016 Sch. 18. para. 52

Associated, meaning

Legislation/Regulatory – FA2016 Sch. 18, para. 48

Avoidance-related rule, meaning

Legislation/Regulatory – FA2016 Sch. 18. para. 25

Corporate groups

Legislation/Regulatory – FA2016 Sch. 18, para. 46 ; FA2016 Sch. 18. para. 46

Defeated arrangements, time of 'use'

Legislation/Regulatory – FA2016 Sch. 18, para. 55

Disclosable VAT arrangements

Legislation/Regulatory – FA2016 Sch. 18, para. 9

DOTAS arrangements

Legislation/Regulatory – FA2016 Sch. 18, para. 8

Duty to give restriction relief notice

Appeal

Legislation/Regulatory – FA2016 Sch. 18. para. 24

Generally

Legislation/Regulatory – FA2016 Sch. 18. para. 19-21

Mitigation of

Legislation/Regulatory – FA2016 Sch. 18. para. 23

Duty to give warning notice

Legislation/Regulatory – FA2016 Sch. 18, para. 2

Entry into the regime

Associated persons

Commentary – Indirect Tax Reporter ¶57-521

Generally

Commentary – Indirect Tax Reporter ¶57-506

Groups

Commentary – Indirect Tax Reporter ¶57-521

Partnerships

Commentary – Indirect Tax Reporter ¶57-521

Failure to comply paragraphs 8 and 9

Legislation/Regulatory – FA2016 Sch. 18, para. 10

Failure to comply, paragraphs 8 and 9

Legislation/Regulatory – FA2016 Sch. 18, para. 10

General interpretation

Legislation/Regulatory – FA2016 Sch. 18. para. 58

Inheritance tax

Legislation/Regulatory – FA2016 Sch. 18. para. 56

Naming

Legislation/Regulatory – FA2016 Sch. 18, para. 18 ; FA2016 Sch. 18. para. 18

Naming and shaming

Commentary – Indirect Tax Reporter ¶57-512

Non-deductible tax, meaning

Legislation/Regulatory – FA2016 Sch. 18, para. 6

Non-deduction tax, meaning

Legislation/Regulatory – FA2016 Sch. 18, para. 6

Overview

Commencement of regime

Commentary – Indirect Tax Reporter ¶57-500

Partners treated as incurring relevant defeats

Legislation/Regulatory – FA2016 Sch. 18, para. 49

Partnership returns to which paragraph applies

Generally

Legislation/Regulatory – FA2016 Sch. 18, para. 49

Partnership: information

Legislation/Regulatory – FA2016 Sch. 18, para. 51

Provision relating to partnerships

Legislation/Regulatory – FA2016 Sch. 18, para. 53

Special provision about taxpayer emendations

Legislation/Regulatory – FA2016 Sch. 18, para. 52

Penalties

Commentary – Indirect Tax Reporter ¶57-518

Penalty

Aggregate

Legislation/Regulatory – FA2016 Sch. 18, para. 40 ; FA2016 Sch. 18. para. 40

Alteration of assessment of

Legislation/Regulatory – FA2016 Sch. 18, para. 39

Appeal against

Legislation/Regulatory – FA2016 Sch. 18, para. 41 ; FA2016 Sch. 18. para. 41

Assessment of

Legislation/Regulatory – FA2016 Sch. 18, para. 38 ; FA2016 Sch. 18. para. 38-39

Generally

Legislation/Regulatory – FA2016 Sch. 18. para. 30

Mitigation of

Legislation/Regulatory – FA2016 Sch. 18. para. 44

Reasonable excuse

Legislation/Regulatory – FA2016 Sch. 18, para. 42 ; FA2016 Sch. 18. para. 42

Reasonable excuse

Legislation/Regulatory – FA2016 Sch. 18, para. 22 ; FA2016 Sch. 18. para. 22

Releant failure, meaning

Legislation/Regulatory – FA2016 Sch. 18, para. 43

Relef, meaning

Legislation/Regulatory – FA2016 Sch. 18. para. 26

Relevant defeat

Condition A

Legislation/Regulatory – FA2016 Sch. 18, para. 12

Condition B

Legislation/Regulatory – FA2016 Sch. 18, para. 13

Condition C

Legislation/Regulatory – FA2016 Sch. 18, para. 14

Condition D

Legislation/Regulatory – FA2016 Sch. 18, para. 15

Condition E

Legislation/Regulatory – FA2016 Sch. 18, para. 16

Penalty

Legislation/Regulatory – FA2016 Sch. 18, para. 30

Simultaneous defeats etc

Legislation/Regulatory – FA2016 Sch. 18, para. 31

Relevant failure, meaning

Legislation/Regulatory – FA2016 Sch. 18. para. 43

Representative member of a group

Legislation/Regulatory – FA2016 Sch. 18. para. 45

Representative memeber of a VAT group

Legislation/Regulatory – FA2016 Sch. 18, para. 45

Restricted period

Legislation/Regulatory – FA2016 Sch. 18, para. 21

Restriction relief notice, duty to give

Appeal

Legislation/Regulatory – FA2016 Sch. 18, para. 24

Generally

Legislation/Regulatory – FA2016 Sch. 18, para. 19-20

Mitigation

Legislation/Regulatory – FA2016 Sch. 18, para. 23

Simultaneous defeats

Legislation/Regulatory – FA2016 Sch. 18. para. 31

Tax advantage, meaning

Legislation/Regulatory – FA2016 Sch. 18, para. 5

Tax advantage, meaning in relation to VAT

Legislation/Regulatory – FA2016 Sch. 18, para. 5

Tax, meaning

Legislation/Regulatory – FA2016 Sch. 18, para. 4

Value of counteracted advantage

Basic rule for taxes other than VAT

Legislation/Regulatory – FA2016 Sch. 18. para. 32

Conditions D and E

Legislation/Regulatory – FA2016 Sch. 18. para. 36

Deferred tax

Legislation/Regulatory – FA2016 Sch. 18. para. 34

Delayed VAT

Legislation/Regulatory – FA2016 Sch. 18. para. 37

Losses for purposes of direst tax

Legislation/Regulatory – FA2016 Sch. 18. para. 33

Warning period

Legislation/Regulatory – FA2016 Sch. 18, para. 3

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