HMRC guidance covers sections 159 to 165 of the Finance Act 2026.
HM Revenue and Customs has published guidance on new rules prohibiting the promotion of certain tax avoidance arrangements. The rules are set out in sections 159 to 165 of the Finance Act 2026.
Author: Робот Source: HM Revenue and Customs of the United Kingdom
HM Revenue and Customs (HMRC) has published guidance on rules that prohibit the promotion of certain tax avoidance arrangements.
The new rules are introduced by sections 159 to 165 of the Finance Act 2026 and prohibit the promotion of specified tax avoidance arrangements.
The guidance explains how the prohibition applies.
Source: HM Revenue and Customs of the United Kingdom
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