Promoters of tax avoidance schemes

Attribution of relevant defeats

Legislation/Regulatory – FA2014 Sch. 34A, para. 17

Carrying on a business

Legislation/Regulatory – FA2014 s. 235

Deemed defeat notices

Legislation/Regulatory – FA2014 Sch. 34A, para. 18

Defeated arrangements

Legislation/Regulatory – FA2014 Sch. 34A, para. 1 ; NICA15 Sch. 2, para. 30B

Intermediary

Legislation/Regulatory – FA2014 s. 236

Limit on number of separate relevant defeats

Legislation/Regulatory – FA2014 Sch. 34A, para. 6

Meaning of relevant body, control

Legislation/Regulatory – FA2014 Sch. 34A, para. 19

Meaning of relevant proposal

Legislation/Regulatory – FA2014 s. 234

Promoted arrangements

Legislation/Regulatory – FA2014 Sch. 34, para. 3

Related arrangements

Legislation/Regulatory – FA2014 Sch. 34A, para. 2

Relevant defeat of related arrangements

Legislation/Regulatory – FA2014 Sch. 34A, para. 5

Relevant defeat of single arrangements

Legislation/Regulatory – FA2014 Sch. 34A, para. 4

Serial tax avoidance

Legislation/Regulatory – FA2016 s. 159

Tax avoidance schemes, promoters of

Legislation/Regulatory – FA2016 s. 160