A guide by Lexis®PSL Tax to the disclosure rules applying to income tax, corporation tax, CGT and NICs.
Scope of this guide
This guide courtesy of Lexis®PSL Tax sets out the rules on the disclosure of tax avoidance schemes (DOTAS) applying to income tax corporation tax CGT and NICs.
Note that there are separate DOTAS rules in relation to SDLT VAT and IHT. These are not covered in this guide.
Which taxes are affected by DOTAS?
The DOTAS rules apply to arrangements that are expected to produce an advantage in relation to:
income tax corporation tax or (CGT) (see FA 2004 ss 306–319 and the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations SI 2006/1543 reg 5(1));
inheritance tax (see FA 2004 s 318 and the Inheritance Tax Avoidance Schemes...
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A guide by Lexis®PSL Tax to the disclosure rules applying to income tax, corporation tax, CGT and NICs.
Scope of this guide
This guide courtesy of Lexis®PSL Tax sets out the rules on the disclosure of tax avoidance schemes (DOTAS) applying to income tax corporation tax CGT and NICs.
Note that there are separate DOTAS rules in relation to SDLT VAT and IHT. These are not covered in this guide.
Which taxes are affected by DOTAS?
The DOTAS rules apply to arrangements that are expected to produce an advantage in relation to:
income tax corporation tax or (CGT) (see FA 2004 ss 306–319 and the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations SI 2006/1543 reg 5(1));
inheritance tax (see FA 2004 s 318 and the Inheritance Tax Avoidance Schemes...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
