Schedule 16 Penalties for enablers of defeated tax avoidance

1. 1Liability to penalty
2. 2“Abusive” and “tax arrangements”: meaning
3. 3“Defeat” in respect of abusive tax arrangements
4. 4Persons who “enabled” the arrangements
5. 5Amount of penalty
6. 6Assessment of penalty
7. 7GAAR Advisory Panel opinion, and representations
8. 8Appeals
9. 9Information
10. 10Publishing details of persons who have incurred penalties
11. 11Miscellaneous
12. 12General