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Avoidance scheme users face ‘pay now’ demands

Users of avoidance schemes will be expected to pay tax upfront under proposals issued by HMRC.
A new consultation document, Tackling Marketed Tax Avoidance, outlines plans to extend accelerated payment of disputed tax to arrangements subject to the disclosure of tax avoidance schemes (DOTAS) regime and to taxpayers being investigated under the general anti-abuse rule (GAAR).
The …

Read more here: Taxation

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