Disclosure of tax avoidance schemes under DOTAS: direct tax | Practical Law

Disclosure of tax avoidance schemes under DOTAS: direct tax | Practical Law

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.

Disclosure of tax avoidance schemes under DOTAS: direct tax

Practical Law UK Practice Note 1-107-4933 (Approx. 66 pages)

Disclosure of tax avoidance schemes under DOTAS: direct tax

by Howard Murray, Herbert Smith Freehills LLP and Practical Law Tax
Maintained • United Kingdom
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.