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Tax avoidance

28 March 2012

The Government is fully committed to making sure that everyone pays their fair share of tax.

At 2011 Budget the Government published Tackling Tax Avoidance which sets out the Government’s strategic approach to tackling avoidance, placing emphasis on tackling the problem at its root. The document also outlines specific proposals for strengthening defences in legislation. 

• Tackling tax avoidance (PDF) 

Policy development

Details on specific strands of work can be found by following the links below.

General Anti-Abuse Rule (GAAR)

The Government will consult on a GAAR with a view to legislating in Finance Bill 2013. 

• General Anti-Abuse Rule

Programme of reviews of high risk areas: update and announcement of new areas of review

The Government announced at the Budget 2011 a programme of work to strengthen legislation which has been subject to repeated avoidance attacks in the past. Budget 2012 announced two new areas of review:

• Tax rules on manufactured payments including the rules on manufactured overseas dividends; and 
• A review of the SDLT sub-sale rules.

Consultation documents and details of future consultations can be found on the tax updates & consultation tracker.

Previous reviews

• High-risk areas of the tax code: Relief for income tax losses (HMRC website, opens in new browser window) 
  Update: The Government will publish a response to the consultation shortly.

• High-risk areas of the tax code: The taxation of unauthorised unit trusts (HMRC website, opens in new browser window)
  Update: The Government will consult in summer 2012 on its intended reforms to the taxation of unauthorised unit trusts and publish draft legislation in autumn 2012.

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