New names added to the list of tax avoidance enablers

24 April 2023

The list of tax avoidance schemes and their promoters issued by HM Revenue and Customs (HMRC) is getting longer. Two new names have been added on 20 April 2023 under the Disclosure of Tax Avoidance Schemes (DOTAS) legislation.

The first company, “Acacia Resourcing Services Limited”, operated, as many other companies on the list, by paying users around minimum wage levels and then making an additional payment less their fee. The additional payment is claimed to be a capital payment and no tax or National Insurance are deducted.

The second company, Marquee Ltd, used a slightly more involved process to disguise the remuneration. Users would sign an option grant agreement with Marquee Ltd which then requires users to enter into an annuity agreement. This separates remuneration into a salary and option grant payment. No tax or National Insurance is deducted from the payment resulting from the option agreement.

As you can see, disguised remuneration schemes are becoming more complex, and companies are exploring new ways to avoid paying tax as fast as HMRC can track them down.

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