HMRC is consulting until 28 August 2013 on draft regulations which amend the confidentiality hallmark and add a new employment income hallmark in the DOTAS regime.
HMRC is consulting until 28 August 2013 on draft regulations which amend the confidentiality hallmark and add a new employment income hallmark in the DOTAS regime. The proposal contained in the July 2012 ‘lifting the lid’ consultation to restrict the ‘in-house’ confidentiality hallmark to banks and providers of taxation services has been dropped from the draft legislation. The employment income hallmark, designed with disguised remuneration in mind, has been drafted to avoid ‘benign’ planning being drawn into the disclosure regime.
HMRC is consulting until 28 August 2013 on draft regulations which amend the confidentiality hallmark and add a new employment income hallmark in the DOTAS regime.
HMRC is consulting until 28 August 2013 on draft regulations which amend the confidentiality hallmark and add a new employment income hallmark in the DOTAS regime. The proposal contained in the July 2012 ‘lifting the lid’ consultation to restrict the ‘in-house’ confidentiality hallmark to banks and providers of taxation services has been dropped from the draft legislation. The employment income hallmark, designed with disguised remuneration in mind, has been drafted to avoid ‘benign’ planning being drawn into the disclosure regime.
