He added: "Those hoping for respite on anti-avoidance should be prepared for disappointment as it is almost certain that the Budget will see the introduction of further targeted anti-avoidance schemes aimed at tax planning brought to HMRC's attention through the Disclosure of Tax Avoidance Schemes
The Disclosure of Tax Avoidance Schemes
(DOTAS) will mean that users of schemes that provide an unfair tax advantage must provide details of those schemes to HMRC, which uses the information in its compliance work.
The proposals include making the Disclosure of Tax Avoidance Schemes
(DOTAS) rules an even stronger and more effective weapon in the battle against tax avoidance, for example by giving HMRC stronger powers to force promoters to tell them about avoidance schemes and who is using them, and tightening the rules so that it is easier to impose penalties for failure to provide information to HMRC about a scheme.
This has spawned The Disclosure of Tax Avoidance Schemes
(DOTAS) Regulations 2004, which effectively allows the Inland Revenue to find out about schemes sooner than previously.
Recently, new rules have been introduced concerning the disclosure of tax avoidance schemes
But he added he was concerned about new US style rules on disclosure of tax avoidance schemes