Pre-Budget Reports
Measures to strengthen tax avoidance scheme disclosure rules
Friday, December 31st, 2010In a consultation document issued at the time of the 2009 Pre-Budget Report, HMRC sought views on a number of proposed changes to the “Disclosure of Tax Avoidance Scheme” (DOTAS) regime. The disclosure rules were originally introduced by means of the Finance Act 2004 but they have been developed extensively since then and now apply [...]

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