The changing attitude to tax avoidance is discussed in A7.402 and the judiciary's evolving response to it is discussed in A7.403. HMRC has a multifaceted approach to tax avoidance which ranges from general principles to specific targeted action.
Specific aspects of HMRC's approach to tax avoidance is discussed in detailed commentary as indicated below:
| HMRC's approaches to tax avoidance: | Further commentary can be found at: |
| Disclosure rules around the disclosure of tax avoidance schemes DOTAS | A7.201 |
| Action on promoters of tax avoidance schemes, POTAS | A7.301 |
| HMRC's anti avoidance spotlights | A7.402 |
| The General Anti-Abuse Rule (GAAR) | A7.410 |
| HMRC's Fraud Investigation Service(FIS): COP 8 and COP 9 | A7.420 |
| FIS Criminal investigations and prosecution | A7.430 |
| Interaction with the NCA regarding proceeds of crime | A7.440 |
| Compliance |
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Web page updated on 17 Mar 2025 16:59