AVOID THE PITFALLS

摘要

Tax avoidance has been a major concern for HM Revenue & Customs. In the past few years, the government has substantially increased the powers available to HMRC to put pressure on taxpayers who make use of sophisticated tax planning arrangements. This has been done by the introduction of significant structural changes to the UK tax system along with strategic and tactical changes in how HMRC responds to what it perceives as threats to the UK tax system.