Small Business Tax & Finance

Information Notices

Read the opening of each one here. Subscribers can sign in to read it in full.

Information Notices 🔒 Subscribers

Anti-avoidance information notices

1 October 2026

Sarah Bradford explains what an AAIN is and when it can be used The legislation governing anti-avoidance information notices (AAINs) is contained in FA 2026, Pt. 6, Ch. 3. It gives HMRC the power to obtain information and documents from persons who they reasonable suspect are connected with the promotion and facilitation of tax

Read full article

Disclaimer

Small Business Tax & Finance is intended to be a source of news and ideas for accountants and other taxation practitioners and financial advisors. No publication can be comprehensive enough to foresee all the considerations which may be relevant in individual cases and circumstances. Moreover, whilst great care is taken to ensure the highest standards of accuracy, the authors, the editor and the publisher cannot and do not accept any liability for any loss or disadvantage suffered by any person acting or refraining from acting in reliance on anything published in Small Business Tax & Finance.

🔒 Subscribers can read the full page

Sign in