Within an Autumn Statement widely regarded as unremarkable, it was interesting to note an announcement that the government is investing further in HMRC to increase its activity on countering avoidance and taking cases forward for litigation.

This investment will provide HMRC with additional resource of up to 200 full-time equivalent staff each year from 2018-19 to 2021-22, with the aim of capitalising on recent strengthening of HMRC’s powers with supporting compliance activity.

The additional HMRC resources will be deployed to increase the number of cases challenged under the general anti-abuse rule (GAAR), further accelerate litigation and follower notices, and expand litigation settlement activity among those who have used avoidance schemes.