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AS2013: ‘Pay now’ regime set for tax avoidance disputes

Accountancy Age

THERE WILL BE no more “sitting and waiting” during tax avoidance arguments, with rules to be introduced that will force taxpayers to pay up during the dispute. The government will remove the cashflow advantage of what it describes as “sitting and waiting” during a tax avoidance dispute. Announced in the Autumn Statement, this regime will initially target taxpayers who are using avoidance schemes that have already been defeated in the courts. …

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