HMRC issues new DOTAS guidance

HMRC has published new guidance on Disclosure of Tax Avoidance Schemes (DOTAS). It includes changes to disclosure requirements for Stamp Duty Land Tax, which came into force on 1 November.

The 113-page guidance contains information on what to do if you promote or use arrangements, including any scheme, transaction or series of transactions, that will or are intended to provide the taxpayer with a “tax and/or NIC advantage when compared to adopting a different course of action".

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