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dotas
Budget 2012 – Other
Statutory Residence Test At Budget 2011, the Chancellor announced that there would be a reform of the taxation on non-domiciled individuals and the introduction of a Statutory Residence Test. One of the reasons that this was prompted in the first instance was as a result of the long-running case involving Mr Robert Gaines-Copper and HMRC, [...]
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 [...]
