The government has published two sets of draft regulations made under powers contained in Sch 28 to Finance Bill 2017:
The government has published two sets of draft regulations made under powers contained in Sch 28 to Finance Bill 2017:
The draft Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017 provide for a strengthened disclosure regime for avoidance schemes covering all indirect taxes, making scheme promoters primarily responsible for disclosure to HMRC. The changes are due to come into effect from 1 September 2017.
The draft Indirect Taxes (Notifiable Arrangements) Regulations 2017 prescribe what are notifiable arrangements for the purposes of the disclosure regime for avoidance schemes in relation to VAT and other indirect taxes. The changes are due to come into effect from 1 September 2017.
The government has published two sets of draft regulations made under powers contained in Sch 28 to Finance Bill 2017:
The government has published two sets of draft regulations made under powers contained in Sch 28 to Finance Bill 2017:
The draft Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017 provide for a strengthened disclosure regime for avoidance schemes covering all indirect taxes, making scheme promoters primarily responsible for disclosure to HMRC. The changes are due to come into effect from 1 September 2017.
The draft Indirect Taxes (Notifiable Arrangements) Regulations 2017 prescribe what are notifiable arrangements for the purposes of the disclosure regime for avoidance schemes in relation to VAT and other indirect taxes. The changes are due to come into effect from 1 September 2017.
