HMRC Consultation: Draft regulations for the DOTAS, DASVOIT and POTAS regimes

Published on: 18 May 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has launched a consultation on draft regulations to enable HMRC to act more quickly where promoters fail to provide information on avoidance schemes, and to inform taxpayers at an earlier stage in cases where it suspects an avoidance scheme is being sold. The consultation closes on 13 June 2021.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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