Certain arrangements concerning VAT (and other indirect taxes) must be disclosed to HMRC1. Very generally, 'notifiable arrangements' are any arrangements which:
(1) enable, or might be expected to enable, any person to obtain a tax advantage in relation to VAT;
(2) are such that the main benefit, or one of the main benefits, that might be expected to arise from the arrangements is the obtaining of that tax advantage; and
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