Legal News

Strengthening the disclosure hallmarks—the updated DOTAS rules

Published on: 18 February 2016
Published by a LexisNexis Tax expert

Table of contents

  • Original news
  • What, briefly, is the effect of the new regulations?
  • What is the background to the regulations and what changes have been made in response to the earlier consultations?
  • Standardised tax products
  • Loss schemes
  • Financial products
  • Do you think the new financial products hallmark could be wider than is intended?
  • Why does the government want to make these changes?
  • How should tax advisers approach these changes, given that making a disclosure can have adverse effects under, for instance, the APN rules?

Article summary

Tax analysis: Adam Craggs, partner at RPC, looks at the potential areas of concern for tax practitioners complying with the revised hallmarks contained in the disclosure of tax avoidance schemes (DOTAS) rules.

Popular documents