A further consultation in the area of tax avoidance has recently been opened. This consultation sets out proposals to tackle the serial use of tax avoidance schemes and considers whether, and how, to introduce additional penalties for cases where the General Anti-Abuse Rule applies. Comments on the consultation were due by 12 March 2015.

As part of the its work on tax avoidance, HMRC has now set up the new Serial Avoiders Unit (SAU) which it is intended will identify and tackle users of multiple avoidance schemes. The specialist unit will offer a new “hotline service” to assist those who have used multiple schemes and want to get their tax affairs in order.

The SAU in HMRC’s Counter-Avoidance Directorate is specifically charged with identifying and dealing with users of multiple avoidance schemes with a remit as follows, according to the accompany press release:

• relentlessly pursuing significant and persistent users of multiple schemes, litigating cases where necessary; and
• facilitating the withdrawal of individuals/entities from multiple schemes. To help those who wish to withdraw from multiple schemes the Serial Avoiders Unit has set up the Multiple Exit Team.