Source · Select Committees · Finance Bill Sub-Committee
Recommendation 62
62
Paragraph: 271
When deciding whether to apply for a disqualification order in the ‘public interest’, HMRC must...
Conclusion
When deciding whether to apply for a disqualification order in the ‘public interest’, HMRC must assess the extent of the director’s culpability and knowledge of the tax avoidance scheme in question, and whether there is a history of persistent involvement in such schemes, or of a failure to comply with stop notices.
Paragraph Reference:
271
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 ↗