Sentences with phrase «abusive tax scheme»
John Cullinane, CIOT's Tax Policy Director, said: «We recognise that HMRC needs to take action against artificial and abusive tax schemes.
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The CIOT believes that the more straightforward the tax system the less opportunities there are for aggressive and abusive tax avoidance schemes; and the less need there is for costly HMRC intervention.
«It is important that HMRC's resources are targeted at those who promote and take advantage of abusive schemes, rather than creating bureaucratic procedures that will make life harder for mainstream tax advisers and their clients.
The underlying facts involved what the Canada Revenue Agency (CRA) alleged was an abusive tax avoidance scheme.
Section 1031 exchanges structured under the IRS regulatory safe harbors are neither tax savings vehicles nor «abusive tax avoidance schemes.»