Disclosure of tax avoidance schemes
Impact assessments
- Regulatory Impact Assessment: National Insurance Contributions Bill (2005)
- Regulatory Impact Assessment: Tackling Tax Avoidance – Disclosure Requirements (2004) (PDF 113K)
- Regulatory Impact Assessment: Extension of the disclosure regime to Stamp Duty Land Tax (SIs 2005/1868 and 2005/1869)
- Regulatory Impact Assessment: Extension of the disclosure regime to the whole of IT, CT and CGT (SIs 2006/1543 and 2006/1544) (PDF 101K)
- Tax Avoidance Impact Assessment: VAT avoidance disclosure regime: Clause 19 and Schedule 2 of the Finance Bill 2004
- Tax Avoidance Impact Assessment: Amendments to the VAT avoidance disclosure regime: Section 6 and Schedule 1 to, the Finance (No 2) Act 2005; and SIs 2005/1724 and 2009)
