Finance Act 2014: Follower notices, accelerated payments and promoters of tax avoidance schemes

This fourth and final article in the AccountingWEB series summarising the key measures in Finance Act 2014 focuses on Part 4 (follower notices and accelerated payments) and Part 5 (promoters of tax avoidance schemes). Links are provided to HMRC guidance.

Previous articles summarised the key measures relating to income tax, corporation tax and capital gains tax, and tax reliefs, partnerships and VAT.

Read more at AccountingWEB.