As well as making directors criminally liable, there will also be measures to speed up the time it takes to ban culpable directors.

The proposal would criminalise any advisers involved with promoting tax avoidance so that when they are issued with a promoters of tax avoidance schemes (POTAS) stop notice they must comply or face the risk of court action.

Legally enforceable stop notices bring an immediate cessation of all promotional activity of the named scheme to prevent further take up and continued use of the scheme.