Disclosure of tax avoidance schemes under DOTAS: direct tax

NOTE: On 16 July 2015, the government published two sets of draft regulations amending the disclosure of tax avoidance schemes (DOTAS) rules for a technical consultation ending on 10 September 2015 (see Legal update, DOTAS: draft regulations to strengthen hallmarks and extend to IHT). We will update this practice note shortly.  

A practice note about the direct tax disclosure regime which requires promoters, and in some cases, users, of certain tax planning arrangements to disclose details of the arrangements to HMRC.

Howard Murray, Herbert Smith Freehills LLP and Practical Law Tax

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