Propose a change

Finance Act 2026

Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.

Change 1

What to do with it
As published

178 Anti-avoidance enactments

(1) In this Chapter, an “anti-avoidance enactment” means— (a) Part 7 of FA 2004 (disclosure of tax avoidance schemes); (b) Part 5 of FA 2014 (promoters of tax avoidance schemes); (c) Schedule 16 to F(No.2)A 2017 (penalties for enablers of defeated tax avoidance); (d) Schedule 17 to F(No.2)A 2017 (disclosure of tax avoidance schemes: VAT and other indirect taxes); (e) Chapter 1 of this Part (prohibition on promotion of certain tax avoidance arrangements). (2) And a reference to taking action under an anti-avoidance enactment includes a reference to taking action under— (a) sections 8ZF and 8ZG of the Company Directors Disqualification Act 1986 (disqualification for promoting tax avoidance); (b) Schedule 13 to FA 2020 (joint and several liability); (c) section 85 of FA 2022 (winding up petitions by an officer of HMRC); (d) section 86 of FA 2022 (publication by HMRC of information about tax avoidance schemes); (e) sections 87, 88 and 89 of FA 2022 (freezing orders etc); (f) Schedule 13 to FA 2022 (penalties for facilitating avoidance schemes involving non-resident promoters); (g) Chapter 2 of this Part (promoter action notices).

Your change, as a redline

178 Anti-avoidance enactments

(1) In this Chapter, an “anti-avoidance enactment” means— (a) Part 7 of FA 2004 (disclosure of tax avoidance schemes); (b) Part 5 of FA 2014 (promoters of tax avoidance schemes); (c) Schedule 16 to F(No.2)A 2017 (penalties for enablers of defeated tax avoidance); (d) Schedule 17 to F(No.2)A 2017 (disclosure of tax avoidance schemes: VAT and other indirect taxes); (e) Chapter 1 of this Part (prohibition on promotion of certain tax avoidance arrangements). (2) And a reference to taking action under an anti-avoidance enactment includes a reference to taking action under— (a) sections 8ZF and 8ZG of the Company Directors Disqualification Act 1986 (disqualification for promoting tax avoidance); (b) Schedule 13 to FA 2020 (joint and several liability); (c) section 85 of FA 2022 (winding up petitions by an officer of HMRC); (d) section 86 of FA 2022 (publication by HMRC of information about tax avoidance schemes); (e) sections 87, 88 and 89 of FA 2022 (freezing orders etc); (f) Schedule 13 to FA 2022 (penalties for facilitating avoidance schemes involving non-resident promoters); (g) Chapter 2 of this Part (promoter action notices).

One line that says what changes, such as "Halve the dog tax".

Who it helps, what it costs, what it fixes. It is what persuades people to support it.

A proposal here is not law. Support on Solon is evidence that people want the change; the official route says what it takes to make it law.

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Think it through

Ask what your change would do, who would gain and who would bear a cost, and where something like it is already law. The assistant reads your draft as it stands, cites the law and the studies it finds, and takes no side. What you file stays yours.

Questions to start with
Think it through
Legal information from the published text, not advice for your case. Check the sources. Find a law · What the register holds