How can you avoid trouble over the Disclosure of Tax Avoidance Schemes? Brian Hanney explains.

Anyone who comes across a lucrative anti-avoidance scheme should be even warier than normal. HM Revenue & Customs is turning up the heat yet again and accountants could be in trouble.

It emerged in the March 2010 Budget that HMRC is planning changes to the Disclosure of Tax Avoidance Schemes (DOTAS), a regime introduced in 2004 and tinkered with a few times since.

A central change is the vast hike in fines for those promoting or handling such schemes.