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Tax Avoidance

Volume 560: debated on Monday 18 March 2013

Autumn statement 2012 announced that HMRC would review the use of offshore employment intermediaries. As a result of that review, the Government will strengthen obligations to ensure the correct income tax and national insurance contributions are paid by offshore employment intermediaries. Cracking down on this avoidance will benefit the Exchequer by almost £100 million a year. HMRC will publish a consultation on the detail of the changes in May and the Government will legislate in Finance Bill 2014.