This Practice Note describes the rules on the disclosure of tax avoidance schemes (DOTAS) applying to inheritance tax (IHT). The procedural aspects of the rules,...
This Practice Note describes the rules on the disclosure of tax avoidance schemes (DOTAS) applying to income tax, corporation tax, capital gains tax (CGT) and National...
This Practice Note covers the procedural aspects of the rules on the disclosure of tax avoidance schemes (DOTAS) applying to income tax, corporation tax, capital gains...
This Practice Note describes the rules on the disclosure of tax avoidance schemes (DOTAS) applying to stamp duty land tax (SDLT). The procedural aspects of the DOTAS...
ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note describes the rules on the disclosure of arrangements for avoiding value added...
This Practice Note describes the rules on the disclosure of tax avoidance schemes for VAT and other indirect taxes (DASVOIT) that have applied since 1 January 2018. For...
EU Directive 2018/822 of 25 May 2018 (DAC 6) requires Member States to enact rules obliging ‘intermediaries’ (as defined), and in some cases taxpayers, to report...
The imposition of penalties on enablers of defeated tax avoidance schemes is designed to prevent and discourage designers, marketers and facilitators of abusive tax...
Finance Act 2014 contains rules relating to promoters of tax avoidance schemes (POTAS). These rules are designed to discourage the marketing of tax avoidance schemes by...