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Loss creation scheme was notifiable under DOTAS (HMRC v Redbox Tax Associates LLP)

Published on: 15 September 2021
Published by: LexisPSL
  • Loss creation scheme was notifiable under DOTAS (HMRC v Redbox Tax Associates LLP)
  • Why it matters
  • Case details

Article summary

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. or take a trial to read the full analysis.

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