Commentary

V5.213D Publication of information by HMRC

Part V5 Compliance, enforcement and appeals

V5.213D Publication of information by HMRC

V5.213D Publication of information by HMRC

Publication in respect of promoters or arrangements1

HMRC may publish the following information in relation to notifiable arrangements or proposed notifiable arrangements in respect of which a reference number has been allocated, or in relation to a person who is a promoter in relation to those arrangements:

  1.  

    •     any information relating to such arrangements or such a promoter that is prescribed information

  2.  

    •     any ruling of a court or tribunal relating to any such arrangements or promoter (in his as a promoter in relation to a notifiable proposal or arrangements)

  3.  

    •     the number of

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