Commentary

V5.213E Disclosure of VAT avoidance schemes (until 31 December 2017)

Part V5 Compliance, enforcement and appeals

V5.213E Disclosure of VAT avoidance schemes (until 31 December 2017)

V5.213E Disclosure of VAT avoidance schemes (until 31 December 2017)

Between 1 August 2004 and 31 December 2017, businesses which used or marketed VAT avoidance schemes were required to disclose such schemes to HMRC1 under the provisions described below. A revised disclosure regime2, applicable from 1 January 2018, is described in V5.213–V5.213D.

The legal framework for the pre-1 January 2018 provisions is contained in VATA 1994, s 58A and Sch 11A; detailed provisions are contained in regulations made by HMRC3, and a Treasury Order4.

These provisions ceased to apply following the introduction of the revised disclosure regime5 from 1 January 2018. Consequently6:

  1.  

    •     the provisions do not require a person to disclose any scheme which:

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