HMRC have added a new 'highlights' section to their tax avoidance spotlights. The new section draws attention to tax avoidance schemes which have been tried and which have failed.
Spotlights is a tax avoidance initiative which aims to highlight tax planning schemes to be wary of and also to identify specific schemes which, in HMRC's view, are not likely to deliver the tax savings advertised. HMRC also list some indicators which suggest to them that a scheme may involve tax avoidance and which are likely to trigger investigation.
Spotlights are available on the HMRC website.