HMRC have published a response to their consultation earlier this year on ‘Strengthening Tax Avoidance Sanctions and Deterrents'.

They confirm that:

  • Penalties will apply to abusive schemes defeated by HMRC.
  • A 100% fee based penalty will be imposed on everyone in the supply chain.
  • Penalties will apply to advice provided or actions taken after Royal Assent to the Finance Bill 2017.
  • The defence of taking reasonable care will be removed for those who rely upon non-independent advice.

Legislation will be included in the Finance Bill 2017.

See Penalties for enablers of tax avoidance 


Consultation document: Strengthening Tax Avoidance Sanctions and Deterrents: A discussion document