“Settlement Opportunity” for Participants in Tax Schemes
HMRC has now published the terms of a ‘settlement opportunity’ open to participants in certain tax avoidance schemes which, in HMRC's opinion, seek to exploit certain reliefs and allowances for Corporate entities.
As part of the phased roll out of this, we are advised that HMRC has written to companies they believe have taken part in such schemes. If a company has received a letter details are available on the HMRC website setting out broad terms.