Legal News

Contractor loan scheme was notifiable under DOTAS (HMRC v Hyrax Resourcing Ltd)

Published on: 14 March 2019
Published by: LexisPSL
  • Contractor loan scheme was notifiable under DOTAS (HMRC v Hyrax Resourcing Ltd)
  • What are the practical implications of this case?
  • What was the background?
  • What did HMRC need to establish?
  • What did the court decide?
  • Validity of HMRC’s application to the FTT
  • Relevance of previous versions of the scheme
  • Tax advantage
  • Hallmarks
  • Whether there was a promoter
  • More...

Article summary

Tax analysis: The First-tier Tribunal (FTT) decided that a scheme designed to avoid tax on disguised remuneration should have been notified under the rules for the disclosure of tax avoidance schemes (DOTAS). or take a trial to read the full analysis.

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