The Government is proposing to crack down on tax advisers who promote aggressive tax avoidance schemes.
Speaking at the Policy Exchange, Exchequer Secretary to the Treasury David Gauke said that the Treasury would increase the pressure on advisers and make it easier for taxpayers to identify such schemes.
Proposals include using a Disclosure of Tax Avoidance Scheme (DOTAS) to give HMRC stronger powers to force promoters to tell them about avoidance schemes, making it easier to penalise those who fail to disclose information about such schemes. On the consumer side, warnings could be published about avoidance schemes being mis-sold.
The Treasury said the DOTAS regime had already closed £12.5bn in avoidance opportunities since its introduction in 2004 after almost 2,300 schemes were reported.
Mr Gauke said: "Some might say that consultation documents on tax administration are an effective cure for insomnia, but this is one that will keep the promoters of aggressive tax avoidance schemes awake at night.
"We are building on the work we have already done to make life difficult for those who artificially and aggressively reduce their tax bill. These schemes damage our ability to fund public services and provide support to those who need it.
"They harm businesses by distorting competition. They damage public confidence. And they undermine the actions of the vast majority of taxpayers, who pay more in tax as a consequence of others enjoying a free ride."