VAT avoidance disclosure: Comments invited

HM Customs and Excise has invited businesses to comment on draft regulations to implement changes to the VAT avoidance disclosure rules.

HMCE announced on 16 March that two avoidance schemes would be added to to the list of schemes that must be notified by businesses with an annual turnover over £600,000; and an addition to the hallmarks used to identify schemes that must be notified by businesses with an

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