The UK government has published draft legislation that would incorporate several changes to the current legislation that targets those who promote or enable marketed tax avoidance.
The draft includes a criminal offence for the failure of a promoter of tax avoidance arrangements to notify arrangements to the tax authority. It updates the civil penalty under the disclosure of tax avoidance schemes (DOTAS) regime so that the tax authority may directly issue DOTAS penalties instead of seeking approval from the tribunal.
The government had announced at Autumn Budget 2024 that it would consult on these measures.