The government has introduced new tax penalties, offences for tax evasion and new powers for data collection. All measures are included in the Finance Act 2016.

HMRC to extend data gathering powers
HMRC are seeking to extend their existing data collecting powers to keep up with changing technology and payment methods.

New GAAR penalties 
New proposals to impose an additional 60% penalty for using arrangements which come within the scope of the General Anti Avoidance Rules (GAAR).

Penalties for serial users of tax avoidance schemes
HMRC proposes to penalise taxpayers who repeatedly enter into defeated tax avoidance schemes, and potentially to deny them access to certain tax reliefs.