Source · Select Committees · Finance Bill Sub-Committee
Recommendation 56
56
Paragraph: 252
We agree with witnesses that the creation of a criminal offence for the promotors of...
Conclusion
We agree with witnesses that the creation of a criminal offence for the promotors of tax avoidance schemes requires greater safeguards, including effective, independent oversight of the stop notice and subsequent criminal prosecution processes, to be built into the legislation.
Paragraph Reference:
252
Government Response
A response document is linked to this report, dated 3 May 2024. Response attribution to this conclusion has not been verified. Read the response document ↗