From www.icaew.com: (UK context) The UK government has proposed new measures to enhance HMRC’s ability to combat tax avoidance scheme promoters, including expanding disclosure rules and introducing stop notices.

Proposed changes also include creating a new criminal offence for failing to notify tax avoidance arrangements and strengthening information powers to identify scheme promoters.

The consultation for these measures, aimed at curbing ongoing tax avoidance practices, will close on June 18, 2025.