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Landing page updated
HMRC publish Spotlight guides on tax avoidance schemes the purpose of which is to:
- provide some advice on tax planning to be wary of listing some indicators that HMRC see as suggesting that a scheme may involve tax avoidance and which we are likely to investigate; and
- identify specific schemes which in HMRC's view are not likely to deliver the tax savings advertised; these will be challenged.
The Revenue has recently amended the general Spotlight page to make it clear that the fact that a scheme has been disclosed and given a scheme reference number (SRN) ‘does not mean either that HMRC “approves” the scheme or that HMRC accept that the scheme achieves its intended tax advantage.’
The Spotlights published so far are as follows.
- SDLT avoidance.
- Gift Aid with no real gift. ...
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Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
