Complaints made by HMRC to the ASA about Tax Avoidance Schemes

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Dear Advertising Standards Authority,

In a letter dated July 2018 from HMRC it states "We also pursue those who promote or enable schemes that attempt to avoid tax . We have a range of powers to discourage promoting or enabling avoidance, including penalty regimes which can impose penalties unto £1m or the whole of the fees earned for attempting to enable avoidance. We are also reporting promotors to the Advertising and Standards Agency and professional bodies, and opening criminal investigations where appropriate. Promotors of tax avoidance schemes have been prosecuted, leading to criminal and jail terms"

Could you provide the following information
1) How many promotors of tax avoidance schemes has HMRC reported to the ASA since 1999 (or the earliest date on record)
2) How many promotors have been investigated by the ASA as a result of HMRC notification
3) How many successful prosecutions have the ASA made against promotors
4) How much in terms of penalties have been issued by ASA to promotors

Thank you

Stephen Smith

Enquiries, Advertising Standards Authority

IMPORTANT

 

Please note, our [1]website contains a range of helpful resources –
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Regards

 

The Advertising Standards Authority Ltd (trading as ASA), registered in
England and Wales, Registered Number 0733214

The Advertising Standards Authority (Broadcast) Ltd (trading as ASAB),
registered in England and Wales, Registered Number 5130991

The Committee of Advertising Practice Ltd, registered in England and
Wales, Registered Number 8310744

The Broadcast Committee of Advertising Practice Ltd, registered in England
and Wales, Registered Number 5126412
All companies listed are registered at: Mid City Place, 71 High Holborn,
London, WC1V 6QT

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Enquiries, Advertising Standards Authority

Dear Stephen

Thank you for your email.

The Advertising Standards Authority (ASA) is not subject to the Freedom of Information Act 2000, as it is not a body listed by the Act as being a public authority. The ASA is independent from Government and receives no funding from the taxpayer.

However, we're happy to help out where we can.

In answer to your queries:

1. Three
2. Three
3. The ASA doesn't prosecute, we're not a statutory body. I believe HMRC, in its letter that you quote, are referring to criminal investigations... prosecutions etc that it has undertaken (separate to ASA investigations)
4. As above, we're not a statutory body and don't issue fines. We ban ads that break the rules.

You can read our rulings, following complaints by HMRC, here:

https://www.asa.org.uk/rulings/knight-wo...

https://www.asa.org.uk/rulings/williams-...

https://www.asa.org.uk/rulings/cdp-tax-a...

Kind regards

Matt Wilson

Matt Wilson
Senior Media Relations Officer
Direct line 020 7492 2122

Advertising Standards Authority
Mid City Place, 71 High Holborn
London WC1V 6QT
Telephone 020 7492 2222
www.asa.org.uk

Read our 2017 Annual Report

Legal, decent, honest and truthful

show quoted sections

Dear Enquiries,

Thank you for an efficient response

Yours sincerely,

Stephen Smith

Enquiries, Advertising Standards Authority

IMPORTANT

 

Please note, our [1]website contains a range of helpful resources –
including guidance for advertisers on the rules, our rulings on cases, and
information on how the ASA system works. We’re always happy to help where
we can but please note that we do not handle the following queries via
this address:

 

 

·         Do you want to make a complaint about an ad? Please fill in our
[2]online form so that we have all the relevant information and can assess
your complaint - someone will then get back you. Not sure if it’s
something we cover? [3]Here’s what we regulate.

 

·         Contacting us about a complaint you have already made? Please
provide us with the case reference number and we can put you in touch with
the person dealing with your case.

 

·         Having trouble completing the online complaints form? If you are
having technical issues, please send the details of your complaint (along
with any supporting images) to this email address.

 

·         If you are contacting us in order to express a view about a
published ruling but are not the complainant or advertiser in the case,
thank you for your comments, which we promise to review.  We won’t be able
to reply personally as we cannot enter into correspondence about a case
with third parties.  However, please be assured that ASA staff read such
correspondence carefully and we’ll consider your views in decisions about
similar ads in future.

 

·         Are you an advertiser looking for advice about claims you can
make in non-broadcast ads (including online and social media)? Please
contact our colleagues in [4]Copy Advice who offer a free service and will
get back to you within 24 hours.

 

 

For all other enquiries, we will aim to get back to you soon if we can
help you any further.

 

Regards

 

The Advertising Standards Authority Ltd (trading as ASA), registered in
England and Wales, Registered Number 0733214

The Advertising Standards Authority (Broadcast) Ltd (trading as ASAB),
registered in England and Wales, Registered Number 5130991

The Committee of Advertising Practice Ltd, registered in England and
Wales, Registered Number 8310744

The Broadcast Committee of Advertising Practice Ltd, registered in England
and Wales, Registered Number 5126412
All companies listed are registered at: Mid City Place, 71 High Holborn,
London, WC1V 6QT

The information contained in this electronic correspondence and any files
transmitted with it is intended for the addressee only and may contain
confidential and/or privileged information. If you are not the addressee
please delete this message and notify the sender; you should not copy or
distribute this message or disclose its contents to anyone.

An anti-virus system is in operation and our systems are regularly scanned
for known viruses. ASA/CAP accepts no responsibility for any subsequent
viruses attached.

References

Visible links
1. https://www.asa.org.uk/advice-and-resour...
2. https://www.asa.org.uk/make-a-complaint....
3. https://www.asa.org.uk/about-asa-and-cap...
4. https://www.asa.org.uk/advice-and-resour...