HMRC publish policy paper on disclosable cross-border arrangements

Released 13 January 2020

HMRC have published a tax information and impact note (TIIN) covering the introduction of regulations, effective from 1 July 2020, requiring the disclosure of certain cross-border arrangements to HMRC.

The regulations will affect ‘intermediaries’ who design, promote or implement certain types of cross-border arrangements which could be used to avoid or evade tax, as well as those who provide advice or assistance in relation to such arrangements.

View the policy paper International Tax Enforcement: disclosable cross-border arrangements.

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