Disputing Tax

Contents

Introduction

Conduct of the Committee’s inquiries

1 Tackling tax avoidance and evasion

The landscape of tax avoidance schemes

Combatting disguised remuneration schemes (the Loan Charge)

Categories of avoiders

Sectors

Unprotected years and the perception of retrospection

Conclusions

The role of tax advisers in marketing avoidance schemes

Offshore tax evasion

Scale and scope

New developments in data and other information

Tackling offshore promoters of tax avoidance

2 HMRC’s approach to dispute resolution

Vulnerable taxpayers

Litigation and Settlement Strategy and governance framework

Penalties

Guidance

Conclusions and recommendations

Sub-Committee Formal Minutes

Committee Formal Minutes

Witnesses

Published written evidence

List of reports from the Committee during the current Parliament




Published: 31 July 2019