86 Publication by HMRC of information about tax avoidance schemes
Finance Act 2022 (2022 c 3) | Legislation

86  Publication by HMRC of information about tax avoidance schemes

(1)     If an authorised officer suspects that a proposal or arrangements are a relevant proposal or relevant arrangements the officer may arrange for the publication of any information (including documents) the officer considers appropriate for the purposes of—

(a)     informing taxpayers about risks associated with, or concerns the officer has about, the proposal or arrangements, or

(b)     protecting the public revenue.

(2)     The information that may be published includes information (including documents) identifying or about any person—

(a)     who is or has been, or who the officer suspects is or has been—

(i)     a promoter in relation to the proposal or arrangements,

(ii)     a connected person in relation to the proposal or arrangements or to a person within sub-paragraph (i), or

(iii)     a member of a promotion structure any member of which has or has had, or is suspected by the officer of having or having had, a role in relation to making the proposal or arrangements available

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