- Loss creation scheme was notifiable under DOTAS (HMRC v Redbox Tax Associates LLP)
- Why it matters
- Case details
Tax analysis: In HMRC v Redbox Tax Associates LLP, the First-tier Tax Tribunal (FTT) approved HMRC’s application under FA 2004, s 314A for an order that the structures promoted by the LLP were notifiable arrangements under the disclosure of tax avoidance scheme (DOTAS) rules.
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