- Draft Finance Bill 2017—VAT avoidance disclosure rules
- Original news
- What changes are being made to VADR?
- How does the existing VADR operate?
- How will the new regime differ from the existing regime?
- What specific aspects of the rules are being changed?
- Obligation to report
- VAT advantage
- VAT hallmarks
- Adopting a benefit based test
- Removal of turnover limits
- Is the new regime limited to VAT?
- When does the new regime take effect?
Tax analysis: Nick Skerrett, partner at Simmons & Simmons, and Gary Barnett, senior professional support lawyer at the firm, examine the aspects of the draft Finance Bill 2017 relating to the VAT avoidance disclosure rules (VADR).
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