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Finance Act 2014 https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/293934/TIIN_5133_7040_and_9029_accelerated_payments_of_tax_DOTAS_GAAR.pdf

All the above is fair enough BUT if HMRC were claiming the people they are currently chasing were guilty of tax evasion then there would have to be a court case to prove tax was due and the individual had deliberately evaded payment then a successful hearing under the Proceeds of Crime Act...

Not only that but HMRC's view regarding the 'legality' of some of these schemes is being disputed through the courts yet because of new rules HMRC can demand payment before judgement has been made. It doesn't seem right to me that individuals can be made bankrupt due to HMRC demands that may be...