Commentary

I11.723 Disclosure of Tax Avoidance Schemes (DOTAS)

IHT, trusts and estates

I11.723 Disclosure of Tax Avoidance Schemes (DOTAS)

I11.723 Disclosure of Tax Avoidance Schemes (DOTAS)

Promoters of certain tax avoidance schemes, and in some cases persons entering into transactions under such schemes, are obliged to disclose those schemes to HMRC1. The primary legislation provides the framework for these disclosure rules, with the detail provided by regulations made by statutory instrument. For details of these provisions see Division A7.2.

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