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Disclosure of Tax Avoidance Scheme
Disclosure of Tax Avoidance Schemes – Budget update
In 2011, we saw an HMRC consultation about extending the “hallmarks” (the descriptions of schemes required to be disclosed for income tax, capital gains tax or corporation tax). The Government have announced that they will be formally consulting over the summer on extending the hallmarks so as to capture avoidance schemes that do not currently [...]
Measures to strengthen tax avoidance scheme disclosure rules
In 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 [...]
