The following Personal Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
The DOTAS rules do not include a definition of an avoidance scheme, instead they focus on whether a scheme is ‘notifiable’. A scheme can be something that it is described as such but the rules apply equally to any arrangements. This guidance note uses the term ‘scheme’ to cover both.
A ‘scheme’ is notifiable if it is expected, or can reasonably be expected:
FA 2004, s 306; SI 2006/1543
The taxes covered by the DOTAS regime are:
FA 2004, s 318
A separate disclosure regime applies to value-added tax (VAT). See the Anti-avoidance - introduction guidance note in the VAT module (subscription sensitive).
Note that the DOTAS regime does not apply to the devolved Scottish taxes: land and buildings transaction tax (LBTT) or Scottish landfill tax (SLFT). There is no disclosure regime in respect of these taxes.
This guidance note considers whether a scheme is notifiable in relation to the various taxes. For a summary of the DOTAS regime, see the Disclosure of tax avoidance schemes (DOTAS) – overview guidance note. For details of the action which end users of the scheme must take, see the DOTAS – what end users must do guidance note.
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