www.gov.uk/government/publications/serial-tax-avoidance-regime-guidance
See also:
www.gov.uk/guidance/serial-tax-avoidance
www.rpc.co.uk/perspectives/insurance-and-reinsurance/tax-avoidance-schemes-and-the-duty-to-warn
www.osborneclarke.com/insights/tax-break-podcast-fca-tax-avoidance/#page=1