Commentary

Disclosure of tax avoidance schemes: VAT and other indirect taxes (DASVOIT)

Budget Day 2021
Budget Day 2021 | Commentary

Disclosure of tax avoidance schemes: VAT and other indirect taxes (DASVOIT)

Budget Day 2021 | Commentary

Administration of taxes

Disclosure of tax avoidance schemes: VAT and other indirect taxes (DASVOIT)

Finance Act 2021 will make a number of amendments to F(No 2)A 2017, Sch 17 on DASVOIT with effect from Royal Assent. It creates a new information notice that can be issued to a wider range of promoters and intermediaries than is currently possible. This notice requires the recipient to supply HMRC with the information that it (HMRC) needs in order to ascertain whether arrangements that are being promoted and have not been notified to HMRC under the DASVOIT regime are, in fact, notifiable. It

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