This consultation sets out the Government’s legislative proposals to change the economic incentives to avoid tax by requiring those using avoidance schemes to pay upfront and give them an incentive to resolve avoidance disputes as soon as possible. The Government announced at Autumn Statement 2013 that it would take forward its proposals regarding High Risk Promoters and ‘follower notices’, that it would introduce an accelerated payments measure linked to the issue of a ‘follower notice’, and that it would consult on widening the criteria for seeking accelerated payment during avoidance disputes. This consultation sets out draft legislation to implement the measures announced at Autumn Statement, and consultation proposals for the wider criteria.
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