Commentary

A7.211 Persons dealing with non-UK promoters

Administration and compliance

A7.211 Persons dealing with non-UK promoters

A7.211 Persons dealing with non-UK promoters

Non-UK promoters giving advice to UK taxpayers are outside the jurisdiction of the UK courts, but are neverless within the scope of the disclosure rules. Unless an offshore promoter has one or more employees who are resident in the UK and personally performing any of the activities of a promoter, or if there are one or more other persons in the UK who come within the meaning of a promoter, eg a financial adviser who is responsible to any extent for the organisation or management of the scheme, the scheme user must disclose the

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