Tax Mitigation Schemes and FOS Jurisdiction – June 2015


Within the backdrop of considerable political and public opposition to schemes which are designed wholly or predominantly for the avoidance or mitigation of tax, HMRC has, in recent years, substantially increased its enforcement activity in relation to these schemes. There have been a number of high profile HMRC challenges to schemes whose participants have included, amongst others, celebrities and athletes who would (presumably) have preferred that their names were not being associated with aggressive tax mitigation. The recent introduction of the follower notice and accelerated payment regime will no doubt facilitate HMRC’s enforcement activities and its ability to combat what it characterises as aggressive schemes

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Jay Jagasia

Call: 2012 | Sol 2010

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