The following Tax practice note provides comprehensive and up to date legal information covering:
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This Practice Note describes the rules on the disclosure of arrangements for avoiding value added tax (VAT) that were implemented or promoted prior to 1 January 2018. For the rules applying after that date, see Practice Note: Disclosure of tax avoidance schemes—VAT and other indirect taxes (DASVOIT).
For the rules on disclosing:
avoidance of income tax, corporation tax, capital gains tax (CGT) and national insurance contributions (NICs), see Practice Note: Disclosure of tax avoidance schemes—income tax, corporation tax, CGT and NICs
stamp duty land tax (SDLT) avoidance, see Practice Note: Disclosure of tax avoidance schemes—SDLT
inheritance tax (IHT) avoidance, see Practice Note: Disclosure of tax avoidance schemes—IHT
For the separate (but related) rules imposing sanctions on promoters of tax avoidance schemes (POTAS), see Practice Note: Promoters of tax avoidance schemes.
The VAT disclosure rules, sometimes known as the VADR (standing for VAT avoidance disclosure regime), make it obligatory to inform Her Majesty's Revenue & Customs (HMRC) about certain VAT avoidance arrangements. Making a disclosure has no bearing on whether the arrangements have their intended VAT outcome. This means, for instance, that if a scheme is legally effective (from the taxpayer's point of view), HMRC will have to legislate to stop it.
The disclosure rules act as an early warning system for HMRC. Before the
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