E8.1150 Disclosure Of Tax Avoidance Schemes

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Commentary

Personal and employment tax

E8.1150 Disclosure of tax avoidance schemes

The disclosure of tax avoidance scheme (DOTAS) rules require certain persons, usually promoters of schemes, but also users in

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I4.265 Lifetime transfers reported late

I4.142A Liabilities which are not discharged out of the estate

I3.367 Fall in value relief—changes in interests in land

E6.303A Domicile of origin

E8.271 Liability for Class 1A contributions

I5.251 Absolute entitlement by the life tenant

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

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

E4.1118 Calculation and payment of tax due on retrospective income

B2.319 Duality of purpose—apportionment of the expenditure

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

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

B3.306 Meaning of plant and machinery

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

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

B2.202 Capital receipts

I5.1304 Beneficiary with contingent interest

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

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E8.1150 Disclosure of tax avoidance schemes

Personal and employment tax

E8.1150 Disclosure of tax avoidance schemes

I4.265 Lifetime transfers reported late

I4.142A Liabilities which are not discharged out of the estate

I3.367 Fall in value relief—changes in interests in land

E6.303A Domicile of origin

E8.271 Liability for Class 1A contributions

I5.251 Absolute entitlement by the life tenant

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

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

E4.1118 Calculation and payment of tax due on retrospective income

B2.319 Duality of purpose—apportionment of the expenditure

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

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

B3.306 Meaning of plant and machinery

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

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

B2.202 Capital receipts

I5.1304 Beneficiary with contingent interest

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

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E8.1150 Disclosure of tax avoidance schemes

Personal and employment tax

E8.1150 Disclosure of tax avoidance schemes

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