Consultation outcome

Strengthening the Tax Avoidance Disclosure Regimes for Indirect Taxes and Inheritance Tax

• From: HM Revenue & Customs
• Published: 20 April 2016
• Last updated: 5 December 2016 — See all updates

This consultation has concluded

Read the full outcome

Strengthening the Tax Avoidance Disclosure Regimes for Indirect Taxes and Inheritance Tax - summary of responses

PDF, 252 KB, 13 pages

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Detail of outcome

On 20 April, the government published the consultation document Strengthening the Tax Avoidance Disclosure Regimes for Indirect Taxes and Inheritance Tax, which asked for views on proposals to revise the VAT avoidance disclosure regime (VADR) and widen it to cover other indirect taxes, and on draft Regulations relating to disclosure of Inheritance Tax avoidance.

The VADR consultation developed proposals from an earlier consultation published in July 2014.

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Original consultation

Summary

A consultation on reforms and extension of the disclosure of VAT avoidance schemes and proposed changes to IHT hallmark regulations.

This consultation ran from
9:30am on 20 April 2016 to 11:45pm on 13 July 2016

Consultation description

The government consulted in 2014 on proposed reforms to the scheme for disclosure of VAT avoidance schemes (VADR) to bring it more into line with scheme for disclosing avoidance in direct taxes (DOTAS). In the same consultation the government proposed changes to the existing Disclosure of Tax Avoidance Schemes hallmark regulations describing Inheritance Tax (IHT). An initial draft of regulations covering the IHT elements was subsequently published in July 2015.

This consultation takes forward both elements, including draft revisions to the hallmark regulations covering IHT. It asks for views on the proposals to make sure the disclosure regimes provide reasonable and timely information to HMRC about avoidance of these taxes and duties.

Documents

Strengthening the Tax Avoidance Disclosure Regimes for Indirect Taxes and Inheritance Tax

PDF, 374 KB, 35 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 20 April 2016
Last updated 5 December 2016 + show all updates

1. 5 December 2016

   Published summary of responses.

2. 20 April 2016

   First published.