On 20 October 2017, HMRC published draft guidance in relation to the new regime for enablers of defeated tax avoidance schemes (Schedule 16, Finance (No.2) Act 2017).

The draft guidance provides details on the circumstances in which someone will be considered an “enabler” for the purposes of the regime by reference to specific examples. It also seeks to explain how this legislation will interact with the GAAR.

The draft guidance can be viewed here