General description of the measure

These measures are targeted at the most persistent and determined promoters of tax avoidance. The measures will:

introduce a new criminal offence to apply to promoters of tax avoidance who fail to comply with a Stop Notice under the Promoters of Tax Avoidance Schemes (POTAS) regime issued in respect of tax avoidance arrangements

provide HMRC with the power to apply to the court for a disqualification order against directors of companies involved in promoting tax avoidance, including other individuals who control or exercise influence over a company

https://www.gov.uk/government/publications/dealing-with-promoters-of-tax-avoidance/tougher-consequences-for-promoters-of-tax-avoidance