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Employment tax avoidance scheme was notifiable under DOTAS (HMRC v Root2 Tax Ltd)

Employment tax avoidance scheme was notifiable under DOTAS (HMRC v Root2 Tax Ltd)
Published on: 21 September 2017
Published by: LexisPSL
  • Employment tax avoidance scheme was notifiable under DOTAS (HMRC v Root2 Tax Ltd)
  • Original news
  • What are the practical implications of this case?
  • What was the underlying scheme?
  • What was the dispute before the FTT?
  • What did the FTT decide?
  • Case details

Article summary

Tax analysis: The First-tier Tax Tribunal (FTT) has found that a scheme for avoiding income tax and national insurance contributions on employment income should have been notified to HMRC under the disclosure of tax avoidance schemes (DOTAS) rules. The scheme was known as the Alchemy scheme and involved spread betting contracts and hedging arrangements. or take a trial to read the full analysis.

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