Policy paper

Draft legislation 바카라 사이트� avoidance (accessible version)

Updated 23 November 2023

1 Avoidance: power of HMRC to apply for disqualification order

In Schedule 1 바카라 사이트�

(a) Part 1 makes provision for HMRC to apply for disqualification orders under the Company Directors Disqualification Act 1986, and

(b) Part 2 makes corresponding provision in respect of the Company Directors Disqualification (Northern Ireland) Order 2002 (S.I. 2002/3150 (N.I. 4)).

SCHEDULE 1 Section 1

AVOIDANCE: POWER OF HMRC TO APPLY FOR DISQUALIFICATION ORDER PART 1

ENGLAND AND WALES AND SCOTLAND

Disqualification for promoting tax avoidance

1 After section 8ZE of the Company Directors Disqualification Act 1986, insert바카라 사이트�

바카라 사이트淒isqualification for promoting tax avoidance 8ZF Disqualification following winding up under s.85 of Finance Act 2022

(1) The court must make a disqualification order against a person if, on an application under this section, it is satisfied 바카라 사이트� (a) that the person was a director or manager of a company at any time at which the company was a relevant body within the meaning of section 85(4) of the Finance Act 2022 (winding up of promoters of tax avoidance schemes), and (b) that the court has made a winding-up order in respect of the company under section 85(3) of that Act (whether while the person was a director or manager or subsequently).

(2) For the purposes of this section 바카라 사이트� (a) 바카라 사이트渄irector바카라 사이트� includes a shadow director; (b) a person is a 바카라 사이트渕anager바카라 사이트� of a company if the person is concerned, or takes part, in the management of the company in any way, whether directly or indirectly.

(3) An officer of Revenue and Customs may make an application to the court for a disqualification order against a person under this section if it appears to the officer that it is expedient in the public interest for such an order to be made.

Except with the permission of the court, an application under subsection (3) for a disqualification order against a person who is or has previously been a director or manager of a company in respect of which the court has made a winding-up order under section 85(3) of the Finance Act 2022 may not be made after the end of the period of 3 years beginning with the day on which the court made the order.

(5) Under this section the minimum period of disqualification is 2 years, and the maximum is 15 years.

(6) An officer of Revenue and Customs may accept a disqualification undertaking if it appears to the officer 바카라 사이트� (a) that the conditions in subsection (1) are satisfied in relation to the person who has offered to give the undertaking, and (b) that it is expedient in the public interest that the officer should accept the undertaking (instead of applying, or proceeding with an application, for a disqualification order).

(7) In this section 바카라 사이트� 바카라 사이트渃ompany바카라 사이트� includes overseas company; 바카라 사이트渢he court바카라 사이트� has the same meaning as in section 85 of the Finance Act 2022.

8ZG Disqualification on finding of unfitness: promoters of tax avoidance

(1) The court may make a disqualification order against a person if, on an application under this section, it is satisfied 바카라 사이트� (a) that the person 바카라 사이트� (i) is a director or manager of a company that carries on business as a promoter within the meaning of Part 5 of the Finance Act 2014 (promoters of tax avoidance schemes), or (ii) has previously been a director or manager of a company at a time at which it did so, and (b) that the person바카라 사이트檚 conduct in relation to the company (either taken alone or taken together with the person바카라 사이트檚 conduct as a director or manager of one or more other companies) makes the person unfit to be concerned in the management of a company.

(2) For the purposes of subsection (1) 바카라 사이트� (a) 바카라 사이트渄irector바카라 사이트� includes a shadow director; (b) a person is a 바카라 사이트渕anager바카라 사이트� of a company if the person is concerned, or takes part, in the management of the company in any way, whether directly or indirectly; (c) Part 5 of the Finance Act 2014 has effect as if, in section 234 of that Act 바카라 사이트� (i) references to 바카라 사이트渢ax바카라 사이트� included value added tax and other indirect taxes, and (ii) the definition of 바카라 사이트渢ax advantage바카라 사이트� also included a tax advantage as defined for VAT in paragraph 6, and for other indirect taxes in paragraph 7, of Schedule 17 to the Finance (No. 2) Act 2017 (disclosure of tax avoidance schemes: VAT and other indirect taxes).

(3) An officer of Revenue and Customs may make an application to the court for a disqualification order against a person under this section if it appears to the officer that it is expedient in the public interest for such an order to be made. (4) The maximum period of disqualification under this section is 15 years. (5) An officer of Revenue and Customs may accept a disqualification undertaking if it appears to the officer 바카라 사이트� (a) that the conditions in subsection (1) are satisfied in relation to the person who has offered to give the undertaking, and (b) that it is expedient in the public interest that the officer should accept the undertaking (instead of applying, or proceeding with an application, for a disqualification order).

(6) In this section 바카라 사이트� 바카라 사이트渃ompany바카라 사이트� includes overseas company; 바카라 사이트渢he court바카라 사이트� means the High Court or, in Scotland, the Court of Session; 바카라 사이트渋ndirect tax바카라 사이트� has the same meaning as in Schedule 17 to the Finance (No. 2) Act 2017 (see paragraph 2(1) of that Schedule).바카라 사이트�

Minor and consequential amendments

2 (1) The Company Directors Disqualification Act 1986 is amended as follows. (2) In section 1 (disqualification orders: general) 바카라 사이트� (a) in subsection (1), after 바카라 사이트�6바카라 사이트� insert 바카라 사이트�, 8ZF바카라 사이트�; (b) in subsection (2), for 바카라 사이트渁nd 8ZA바카라 사이트� substitute 바카라 사이트�, 8ZA and 8ZF바카라 사이트�.

(3) In section 1A (disqualification undertakings: general) 바카라 사이트� (a) in subsection (1) 바카라 사이트� (i) for 바카라 사이트渁nd 8ZE바카라 사이트� substitute 바카라 사이트�, 8ZE, 8ZF and 8ZG바카라 사이트�, and (ii) for 바카라 사이트淪ecretary of State바카라 사이트� substitute 바카라 사이트渁ppropriate authority바카라 사이트�; (b) in subsection (2), for 바카라 사이트渙r 8ZC바카라 사이트� substitute 바카라 사이트�, 8ZC or 8ZF바카라 사이트�; (c) in subsection (4), for 바카라 사이트淪ecretary of State바카라 사이트� substitute 바카라 사이트渁ppropriate authority바카라 사이트�; (d) after subsection (4) insert 바카라 사이트� 바카라 사이트�(5) In this section 바카라 사이트渢he appropriate authority바카라 사이트� means바카라 사이트� (a) in relation to an undertaking under section 8ZF or 8ZG, an officer of Revenue and Customs; (b) in any other case, the Secretary of State.바카라 사이트�

(4) In section 8A (variation etc. of disqualification undertaking) 바카라 사이트� (a) after subsection (2) insert 바카라 사이트� 바카라 사이트�(2ZA) Subsection (2) does not apply to an application in the case of an undertaking given under section 8ZF or 8ZG, and in such a case on the hearing of the application an officer of Revenue and Customs 바카라 사이트� (a) must appear and call the attention of the court to any matters which appear to the officer to be relevant; (b) may give evidence or call witnesses.바카라 사이트�;

(b) in subsection (3) 바카라 사이트� (i) in paragraph (zb), after 바카라 사이트�8ZE바카라 사이트� insert 바카라 사이트渙r 8ZG바카라 사이트�; (ii) in paragraph (b), for 바카라 사이트渙r 8바카라 사이트� substitute 바카라 사이트�, 8 or 8ZF바카라 사이트�.

(5) In section 12C (determining unfitness etc: matters to be taken into account) 바카라 사이트� (a) in subsection (1) 바카라 사이트� (i) in paragraph (b), after 바카라 사이트�8바카라 사이트� insert 바카라 사이트�, 8ZG바카라 사이트�, and (ii) in paragraph (c), after 바카라 사이트�6바카라 사이트� insert 바카라 사이트渙r 8ZF바카라 사이트�; (b) after subsection (3) insert 바카라 사이트�

바카라 사이트�(3A) This section also applies where an officer of Revenue and Customs must determine 바카라 사이트� (a) whether a person바카라 사이트檚 conduct as a director of one or more companies or overseas companies makes the person unfit to be concerned in the management of a company; (b) whether to exercise any discretion the officer has to accept a disqualification undertaking under section 8ZF or 8ZG.바카라 사이트�; (c) in subsection (4), after 바카라 사이트淪ecretary of State바카라 사이트� insert 바카라 사이트渙r the officer (as the case may be)바카라 사이트�.

(6) In section 16(4) (application for disqualification order: parties), after paragraph (b) insert 바카라 사이트� 바카라 사이트�(ba) an officer of Revenue and Customs;바카라 사이트�.

(7) In section 17 (application for leave under an order or undertaking) 바카라 사이트� (a) in subsection (3ZB), after 바카라 사이트�8ZE바카라 사이트� insert 바카라 사이트渙r 8ZG바카라 사이트�; (b) after subsection (3ZB) insert 바카라 사이트� 바카라 사이트�(3ZC) Where a person is subject to a disqualification undertaking accepted at any time under section 8ZF, any application for leave for the purposes of section 1A(1)(a) must be made to any court to which, if an officer of Revenue and Customs had applied for a disqualification order under section 8ZF at that time, that application could have been made.바카라 사이트�;

(c) after subsection (5) insert 바카라 사이트� 바카라 사이트�(5A) Subsection (5) does not apply to any application for leave 바카라 사이트� (a) for the purposes of section 1(1)(a) if the application for the disqualification order was made by an officer of Revenue and Customs, or (b) for the purposes of section 1A(1)(a) if the disqualification undertaking was accepted by an officer of Revenue and Customs.

(5B) In such a case, on the hearing of the application an officer of Revenue and Customs 바카라 사이트� (a) must appear and call the attention of the court to any matters which appear to the officer to be relevant; (b) may give evidence or call witnesses.

(8) In section 18(2A) (disqualification undertakings to be included in register), after paragraph (a) insert 바카라 사이트� 바카라 사이트�(aa) disqualification undertakings accepted by an officer of Revenue and Customs under section 8ZF or 8ZG;바카라 사이트�.

PART 2

NORTHERN IRELAND

Disqualification for promoting tax avoidance

3 After Article 11E of The Company Directors Disqualification (Northern Ireland) Order 2002 (S.I. 2002/3150 (N.I. 4)), insert 바카라 사이트�

바카라 사이트淒isqualification for promoting tax avoidance

11F Disqualification following winding up under s.85 of Finance Act 2022

(1) The High Court must make a disqualification order against a person if, on an application under this Article, it is satisfied 바카라 사이트� (a) that the person was a director or manager of a company at any time at which the company was a relevant body within the meaning of section 85(4) of the Finance Act 2022 (winding up of promoters of tax avoidance schemes), and (b) that the Court has made a winding-up order in respect of the company under section 85(3) of that Act (whether while the person was a director or manager or subsequently).

(2) For the purposes of this Article 바카라 사이트� (a) 바카라 사이트渄irector바카라 사이트� includes a shadow director; (b) a person is a 바카라 사이트渕anager바카라 사이트� of a company if the person is concerned, or takes part, in the management of the company in any way, whether directly or indirectly.

(3) An officer of Revenue and Customs may make an application to the High Court for a disqualification order against a person under this Article if it appears to the officer that it is expedient in the public interest for such an order to be made.

(4) Except with the permission of the High Court, an application under paragraph (1) for a disqualification order against a person who is or has previously been a director or manager of a company in respect of which the Court has made a winding-up order under section 85(3) of the Finance Act 2022 may not be made after the end of the period of 3 years beginning with the day on which the Court made the order.

(5) Under this Article the minimum period of disqualification is 2 years, and the maximum is 15 years.

(6) An officer of Revenue and Customs may accept a disqualification undertaking if it appears to the officer 바카라 사이트� (a) that the conditions in paragraph (1) are satisfied in relation to the person who has offered to give the undertaking, and (b) that it is expedient in the public interest that the officer should accept the undertaking (instead of applying, or proceeding with an application, for a disqualification order).

(7) In this Article, 바카라 사이트渃ompany바카라 사이트� includes overseas company.

11G Disqualification on finding of unfitness: promoters of tax avoidance

(1) The High Court may make a disqualification order against a person if, on an application under this Article, it is satisfied 바카라 사이트� (a) that the person 바카라 사이트� (i) is a director or manager of a company that carries on business as a promoter within the meaning of Part 5 of the Finance Act 2014 (promoters of tax avoidance schemes), or (ii) has previously been a director or manager of a company at a time at which it did so, and (b) that the person바카라 사이트檚 conduct in relation to the company (either taken alone or taken together with the person바카라 사이트檚 conduct as a director or manager of one or more other companies) makes the person unfit to be concerned in the management of a company.

(2) For the purposes of paragraph (1) 바카라 사이트� (a) 바카라 사이트渄irector바카라 사이트� includes a shadow director; (b) a person is a 바카라 사이트渕anager바카라 사이트� of a company if the person is concerned, or takes part, in the management of the company in any way, whether directly or indirectly; (c) Part 5 of the Finance Act 2014 has effect as if, in section 234 of that Act 바카라 사이트� (i) references to 바카라 사이트渢ax바카라 사이트� included value added tax and other indirect taxes, and (ii) the definition of 바카라 사이트渢ax advantage바카라 사이트� also included a tax advantage as defined for VAT in paragraph 6, and for other indirect taxes in paragraph 7, of Schedule 17 to the Finance (No. 2) Act 2017 (disclosure of tax avoidance schemes: VAT and other indirect taxes).

(3) An officer of Revenue and Customs may make an application to the High Court for a disqualification order against a person under this Article if it appears to the officer that it is expedient in the public interest for such an order to be made.

(4) The maximum period of disqualification under this Article is 15 years.

(5) An officer of Revenue and Customs may accept a disqualification undertaking if it appears to the officer 바카라 사이트� (a) that the conditions in paragraph (1) are satisfied in relation to the person who has offered to give the undertaking, and (b) that it is expedient in the public interest that the officer should accept the undertaking (instead of applying, or proceeding with an application, for a disqualification order).

(6) In this Article 바카라 사이트� 바카라 사이트渃ompany바카라 사이트� includes overseas company; 바카라 사이트渋ndirect tax바카라 사이트� has the same meaning as in Schedule 17 to the Finance (No. 2) Act 2017 (see paragraph 2(1) of that Schedule).바카라 사이트�

Minor and consequential amendments

4 (1) The Company Directors Disqualification (Northern Ireland) Order 2002 (S.I. 2002/3150 (N.I. 4)) is amended as follows.

(2) In Article 3 (disqualification orders: general) 바카라 사이트� (a) in paragraph (1), after 바카라 사이트�9바카라 사이트� insert 바카라 사이트�, 11F바카라 사이트�; (b) in paragraph (2), for 바카라 사이트渁nd 11A바카라 사이트� substitute 바카라 사이트�, 11A and 11F바카라 사이트�.

(3) In Article 4 (disqualification undertakings: general) (a) in paragraph (1) 바카라 사이트� (i) for 바카라 사이트渁nd 11E바카라 사이트� substitute 바카라 사이트�, 11E, 11F and 11G바카라 사이트�, and (ii) for 바카라 사이트淒epartment바카라 사이트� substitute 바카라 사이트渁ppropriate authority바카라 사이트�; (b) in paragraph (2), for 바카라 사이트渙r 11C바카라 사이트� substitute 바카라 사이트�, 11C or 11F바카라 사이트�; (c) in paragraph (4), for 바카라 사이트淒epartment바카라 사이트� substitute 바카라 사이트渁ppropriate authority바카라 사이트�; (d) after paragraph (4) insert 바카라 사이트� 바카라 사이트�(5) In this Article 바카라 사이트渢he appropriate authority바카라 사이트� means 바카라 사이트� (a) in relation to an undertaking under Article 11F or 11G, an officer of Revenue and Customs, and (b) in any other case, the Department.바카라 사이트�

(4) In Article 12 (variation etc. of disqualification undertaking), after paragraph (2) insert 바카라 사이트� 바카라 사이트�(2A) Paragraph (2) does not apply to an application in the case of an undertaking given under Article 11F or 11G, and in such a case on the hearing of the application an officer of Revenue and Customs 바카라 사이트� (a) must appear and call the attention of the Court to any matters which appear to the officer to be relevant; (b) may give evidence or call witnesses.바카라 사이트�

(5) In Article 17A (determining unfitness etc: matters to be taken into account) 바카라 사이트� (a) in paragraph (1) 바카라 사이트� (i) in sub-paragraph (b), after 바카라 사이트�11바카라 사이트� insert 바카라 사이트�, 11G바카라 사이트�, and (ii) in sub-paragraph (c), after 바카라 사이트�9바카라 사이트� insert 바카라 사이트渙r 11F바카라 사이트�; (b) after paragraph (2) insert 바카라 사이트� 바카라 사이트�(2A) This Article also applies where an officer of Revenue and Customs must determine 바카라 사이트� (a) whether a person바카라 사이트檚 conduct as a director of one or more companies or overseas companies makes the person unfit to be concerned in the management of a company; (b) whether to exercise any discretion the officer has to accept a disqualification undertaking under Article 11F or 11G.바카라 사이트�; (c) in paragraph (3), after 바카라 사이트淒epartment바카라 사이트� insert 바카라 사이트渙r the officer (as the case may be)바카라 사이트�.

(6) In Article 20(4) (application for disqualification order: parties), after sub-paragraph (b) insert 바카라 사이트� 바카라 사이트�(ba) an officer of Revenue and Customs;바카라 사이트�.

(7) In Article 21 (application for leave under an order or undertaking), after paragraph (1) insert 바카라 사이트� 바카라 사이트�(1A) Paragraph (1) does not apply to any application for leave 바카라 사이트� (a) for the purposes of Article 3(1)(a) if the application for the disqualification order was made by an officer of Revenue and Customs, or (b) for the purposes of Article 4(1)(a) if the disqualification undertaking was accepted by an officer of Revenue and Customs.

(1B) In such a case, on the hearing of the application an officer of Revenue and Customs 바카라 사이트� (a) must appear and call the attention of the Court to any matters which appear to the officer to be relevant; (b) may give evidence or call witnesses.바카라 사이트�

(8) In Article 22(3) (disqualification undertakings to be included in register), after sub-paragraph (a) insert 바카라 사이트� 바카라 사이트�(aa) disqualification undertakings accepted by an officer of Revenue and Customs under Article 11F or 11G;바카라 사이트�.