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D4 VADR – disclosure of avoidance schemes before 2018

VAT on Construction, Land and Property

Martin Scammell
Bloomsbury Professional
Publication Date:
April 2021
Law Stated At:
March 2021
Part D: Avoidance Introduction Designated schemes Designated Scheme 1 – major interests Designated Scheme 4 – ‘leaseback agreement’ Designated Scheme 10 – ‘surrender of relevant lease’ Hallmarked schemes Hallmark 1 – confidentiality Hallmark 2 – sharing a tax advantage Hallmark 3 – contingency fee Hallmark ...

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