HMRC has published a consultation Strengthening tax avoidance sanctions and deterrents. It centres on the proposals to bring sanctions against promoters and other intermediaries who design, market or facilitate the use of tax avoidance arrangements that are defeated by HMRC. It also explains how the penalty regime will be changed for individuals whose tax returns are found to be inaccurate as a result of using such arrangements.

In the paper, the Revenue says it will define an avoidance enabler and provide safeguards for those who are …