Tax avoidance – Spotlights
HMRC have added a ‘contact us’ section to their Spotlights page for anyone wanting to inform HMRC about suspected abusive tax avoidance schemes.
HMRC Spotlights page contains HMRC’s view of tax avoidance schemes. It also summarises those specific tax avoidance schemes of which HMRC have become aware and that they consider are not likely to have the legal effect desired by those thinking of using them.
HMRC have also added two new VAT articles to the new ‘Business’ section of their Spotlights series. The new section highlights the following VAT avoidance arrangements:
- Spotlight I VAT: Relocation of telecommunication service providers, Internet service providers and broadcasters.
- Spotlight II: VAT Supply splitting avoidance.