Response to HMRC Consultation on Closing in on Promoters of Marketed Tax Avoidance

The CLLS supports the Government’s broad objective to counteract the activities of the small group of abusive promoters who are responsible for the repeated mass-marketing of ineffective, possibly fraudulent tax avoidance schemes, and who in doing so are not co-operative with HMRC.

While we share the government’s broad objective, and want to support proposals intended to further that objective where possible, we have serious concerns with regard to several of the proposals in the Consultation.