Response to disclosable arrangements consultation published

Released 13 January 2020

HMRC have published a summary of responses to the recent consultation International Tax Enforcement: disclosable arrangements.

At Budget 2018, the government announced that it would introduce legislation requiring taxpayers and their advisers to disclose details of certain cross-border arrangements to HMRC. The government consulted on draft legislation over Summer 2019 and has now amended the legislation to ensure the rules are effective and proportionate.

View International Tax Enforcement: disclosable arrangements - summary of responses.

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