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Home / Simons-Taxes /IHT, trusts and estates /Part I1 Outline of and history to current IHT regime /Division I1.5 Overview of the IHT regime /Anti-avoidance / I1.5127 Disclosure of Tax Avoidance Schemes (DoTAS) for IHT

I1.5127 Disclosure of Tax Avoidance Schemes (DoTAS) for IHT

IHT, trusts and estates

The Disclosure of Tax Avoidance Schemes (DoTAS) rules first applied to IHT from April 2011 but their scope was widened from April 2018. A report to HMRC is required where an arrangement including a contrived or abnormal step is entered into and where the main purpose is to enable a person

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E5.406A Employees of European Union institutions—tax exemptions

I4.265 Lifetime transfers reported late

B6.749 ATED—property developers

B5.301 Intellectual property—overview

E4.11120 Additional annual returns by employers—overview

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

A1.543 Welsh GAAR

E5.406 Employees of European Union delegations—tax exemptions

E8.271 Liability for Class 1A contributions

E8.811 National Insurance number—refusal of application

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

E4.1318 Special mixed fund rules

B8.210 Restrictions on sideways loss relief

I5.221 Lifetime termination of QIIP—general

I5.1122 More than one settlor (income tax and CGT)

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

C2.1016 Option to subscribe for shares in a company (share warrants)

B2.202 Capital receipts

E6.102K Statutory residence test—the definition of a 'home'