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Home / De-Voil / Part V5 Compliance, enforcement and appeals / Division V5.2 Duties, records and control / Promoters of tax avoidance schemes (POTAS)鈥擵AT and other indirect taxes

Promoters of tax avoidance schemes (POTAS)鈥擵AT and other indirect taxes

Part V5 Compliance, enforcement and appeals

Promoters of tax avoidance schemes (POTAS)鈥擵AT and other indirect taxes

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V5.212A Overview of the POTAS regime for VAT and indirect tax

V5.212B Promoters of tax avoidance schemes (POTAS)鈥攌ey definitions

V5.212C Promoters of tax avoidance schemes (POTAS)鈥攕top notices

V5.212D Promoters of tax avoidance schemes (POTAS)鈥攃onduct notices issued under FA 2014, s 237 and s 237A

V5.212E Promoters of tax avoidance schemes (POTAS)鈥攄efeats

V5.212F Promoters of tax avoidance schemes (POTAS)鈥攎onitored promoters

V5.212G Promoters of tax avoidance schemes (POTAS)鈥攑artnerships

V5.212H Promoters of tax avoidance schemes (POTAS)鈥擧MRC information powers

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