Consultations: Sep-Oct 2015

As the deadlines approach for a host of HMRC and Treasury consultations launched after the Summer Budget 2015, we give a quick overview of the current batch including new data gathering powers for HMRC, offshore tax evasion, benefits in kind and business expenses, and a technical review of DOTAS rules capturing IHT

Draft legislation: Disclosure of Tax Avoidance Schemes (DOTAS)

Issue date: 16 July 2015
Closing date: 10 September 2015

HMRC policy paper on draft legislation to amend the Disclosure of Tax Avoidance Schemes (DOTAS) hallmarks covering standardised tax products, loss schemes and avoidance involving inheritance tax (IHT). The existing confidentiality and premium fee hallmarks are also being changed to include arrangements involving IHT. A new hallmark describing certain financial products is also being introduced.

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Draft legislation: Disclosure of Tax Avoidance Schemes (DOTAS)

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