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FTT finds tax schemes were notifiable under DOTAS (HMRC v AML Tax (UK) Ltd)

Published on: 12 April 2022
Published by: LexisPSL
  • FTT finds tax schemes were notifiable under DOTAS (HMRC v AML Tax (UK) Ltd)
  • Why it matters
  • Case details

Article summary

Tax analysis: In HMRC v AML Tax (UK) Ltd, the First-tier Tax Tribunal (FTT) decided that two tax schemes were notifiable arrangements under the disclosure of tax avoidance scheme (DOTAS) provisions and that the company was a promoter of those schemes. or take a trial to read the full analysis.

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