Guidance
Compliance checks: The Human Rights Act and penalties for facilitating avoidance schemes involving non-resident promoters 鈥� CC/FS70
Find out what rights article 6 of the European Convention on Human Rights gives you when HMRC consider charging penalties for facilitating avoidance schemes involving non-resident promoters.
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Factsheets are for guidance only and reflect HMRC鈥檚 position at the time of writing.
Updates to this page
Published 28 July 2022