Policy paper

Strengthening the Indirect Tax Avoidance Disclosure Regime

This tax information and impact note revises the VAT regime for disclosure of avoidance.

• From: HM Revenue & Customs
• Published: 5 December 2016

Documents

Strengthening the Indirect Tax Avoidance Disclosure Regime

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This measure revises the VAT regime for disclosure of avoidance. It moves the responsibility for disclosing VAT avoidance schemes to HM Revenue and Customs from scheme users to scheme promoters.

Published 5 December 2016