• Tax Avoidance Reviews

    Expert advice to guide you through the tax avoidance review process.

Tax Avoidance Reviews

HMRC continues to allocate significant resources to challenging aggressive tax avoidance. HMRC’s aim is to deter taxpayers from entering into new tax avoidance arrangements and to encourage participants to withdraw from them. HMRC has so far won three quarters of the cases it has taken to Court.

BDO Tax Avoidance Review services

BDO’s Tax Dispute Resolution team believes that expert advice is the key.  We will advise on the options available to you, including:

  • Reviewing any tax avoidance or other complex arrangements to establish risks
  • Advising on tax avoidance enquiries and settlement options, including withdrawal from arrangements
  • Checking that HMRC is not exceeding statutory time limits or its discovery and enquiry powers
  • Exploring your options, including making representations, when you receive an Accelerated Payment Notice or a Follower Notice from HMRC
  • Negotiating time to pay arrangements and penalties
  • Advising you if you are affected by the Serial Tax Avoidance Regime

HMRC’s tax avoidance powers explained

HMRC’s newly expanded powers for tackling tax avoidance mean that affected taxpayers face significant challenges.  These include:  

Follower Notices

Follower Notices require taxpayers to amend their tax returns in order to remove any entries relating to a tax avoidance arrangement that HMRC considers was proven ineffective in Court, either directly or as a result of a Judgement on another similar arrangement.

Accelerated Payment Notices (APNs)

Accelerated Payment Notices (APNs) are issued to individuals and companies participating in ‘notifiable’ tax avoidance arrangements giving them 90 days to pay HMRC the tax in dispute.

Tax geared penalties

Tax geared penalties if arrangements are proven ineffective, sometimes despite advice being taken when implementing the arrangements.

Serial Tax Avoidance Regime

The Serial Tax Avoidance Regime issues warning notices and other sanctions after an arrangement is defeated, in order to deter avoidance arrangements being used in future.

Please get in touch to discuss how we can help you resolve any tax avoidance issues.