The Law Society has responded to the HMRC’s discussion document on strengthening tax avoidance sanctions and deterrents, which was published in August 2016.

In August 2016, HMRC published proposals to introduce sanctions for advisers who design, market or facilitate the use of tax avoidance arrangements which are subsequently deemed unacceptable. This followed the announcement at the budget that the government would be exploring further options to influence the behaviour of promoters and others in what HMRC calls ‘the supply chain’.