Strengthening tax avoidance sanctions and deterrents

Over the last few years, the Government has introduced various measures to weaken the demand for, and starve the supply of, tax avoidance schemes. The Government recognises that there is money to be made in tax avoidance schemes even if they are later found not to work, and is now proposing to tackle the supply side further with sanctions not only for promoters of tax avoidance schemes but also for anyone else who benefits financially from setting them up: the “enablers”.