“Tackling Marketed Tax Avoidance” consultation
The above consultation which is open for comment until 24 February 2014 contains proposals which would require individuals and companies to pay the tax in dispute during an enquiry or appeal relating to tax avoidance, essentially introducing accelerated payment proposals.
The Government announced these proposals as part of the Autumn Statement in December 2013. This consultation document seeks views on those proposals and the change would affect individuals and companies who have entered into or are considering entering into tax avoidance schemes in addition to promoters of such schemes.