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Disclosure of Tax Avoidance Schemes (DOTAS) regime

Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Author:
Peter Rayney FCA, CTA (Fellow), TEP
Publisher:
Bloomsbury Professional
Publication Date:
2024
Law Stated At:
6 April 2024
Chapter 1: The Family and Owner-Managed Company, Tax Planning Concepts, and Tax Avoidance Background to the DOTAS rules Promoter conduct notices Operating the DOTAS legislation Providing details of clients Introducer obligations Summary of ‘hallmarks’ Inheritance tax DOTAS regime Disclosing ‘DOTAS’ schemes Legal professional privilege Stamp duty land tax disclosure regime VAT and other indirect taxes disclosure regime ...

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