The government has announced new proposals for sanctions for 'enablers and users of tax avoidance which is defeated by HMRC'. The consultation proposes a new penalty for those who enable tax avoidance and changes to the existing penalty legislation which applies to those who use avoidance. The proposals are to introduce 'sanctions for those who design, market or facilitate the use of tax avoidance arrangements which are defeated by HMRC and to change the way the existing penalty regime works for those whose tax returns are found to be inaccurate as a result of using such arrangements.' The government is seeking views on proposals for sanctions against those who enable or use tax avoidance arrangements which are later defeated. Internet link: GOV.UK consultation