The Paradise Papers

Documents to download

Coronavirus: Self-Employment Income Support Scheme

To support the self-employed through the coronavirus outbreak the Government has introduced the Self-Employment Income Support Scheme (SEISS).
Budget 2021 and Finance (No.2) Bill 2019-21

The Chancellor Rishi Sunak presented the 2021 Budget on 3 March. The Finance (No.2) Bill 2019-21 was published on 11 March, and received its second reading on 13 April.
- Tax
Tax avoidance and tax evasion

In recent years concerns as to the scale of mass marketed tax avoidance schemes have led to three major initiatives to undermine this market, and encourage a sea change in attitudes, both in the accountancy industry and its customers: the Disclosure of Tax Avoidance Schemes regime (DOTAS); the General Anti-Abuse Rule (GAAR); and the system of follower notices & accelerated payments. Following these initiatives the Government has continued to introduce provisions to tackle both tax avoidance and tax evasion, including measures in both the Spring & Autumn Budgets in 2017, and the 2018 Budget. This note provides an introduction to the issue of tax avoidance, looking in detail at the development of follower notices and accelerated payments, before discussing the current Government’s approach.
- Tax