Budget
23 March 2011
The Government is committed to tackling tax avoidance and will continue to take necessary steps to protect the Exchequer and maintain fairness in the tax system. ‘Tax policy making: a new approach’ was published at the June 2010 Budget and set the context for the Government’s new strategic approach to tackling avoidance.
‘Tackling tax avoidance’ describes the Government’s strategic approach in detail. It introduces HMRC’s anti-avoidance strategy, with a focus on the core elements of prevention, detection and counteraction, and identifies HMRC’s activities in each of these areas. The document also outlines new work to strengthen defences in legislation.
The Government is committed to improving stability in the tax system and ‘Tackling tax avoidance’ sets out the criteria the Government will use to decide when to announce unscheduled tax changes.
Tackling tax avoidance is available in Adobe Acrobat Portable Document Format (PDF). If you do not have Adobe Acrobat installed on your computer you can download the software free of charge from the Adobe website. For alternative ways to read PDF documents and further information on website accessibility visit the HM Treasury accessibility page.