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Tax avoidance schemes cover attempts to reduce tax liability through schemes that apply artificial rules or structures to exploit gaps in the law. A solicitor in this area advises individuals on the legality and risk of such schemes, reviews documentation, negotiates with HM Revenue & Customs, and assists with any investigations, disclosures, penalties, or appeals arising from the scheme's use or rejection.
The consequences of participating in or promoting a disallowed scheme can include penalties, interest, and additional assessments. A solicitor protects a client’s position by reviewing the scheme’s legality, advising on disclosure and settlement options, and representing the client in discussions with HMRC or in dispute resolution, while ensuring compliance with statutory deadlines and procedures.
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