Tax avoidance remains a substantial threat to the Exchequer and the AAG has been established to co-ordinate HM Revenue & Customs (HMRC) anti-avoidance activity in a systematic manner.
Independent Study on General
Anti-Avoidance Rule (21 November 2011)
The final report of the independent study into a General Anti-Avoidance Rule (GAAR) led by Graham Aaronson QC has now been published on the HM Treasury website.
DOTAS: Consolidated Guidance (August
2011) (PDF 329K)
Consolidated guidance is now published to incorporate changes made to the
rules during 2010-11.
Disclosure of Tax Avoidance Schemes (DOTAS): Update (April 2011) (PDF 29K)
An update on issues arising from the recent changes to DOTAS and on work under development for 2011-2012.
DOTAS: Client Lists (March 2011)
DOTAS
The Disclosure Regime is extended, with effect from 6 April 2011, to require
the disclosure of Inheritance Tax schemes that seek to avoid IHT charges associated
with transfers of property into trust.
DOTAS: Changes
with effect from 1 January 2011 (January 2011)
The legislation which implements the changes to the Disclosure Regime.
DOTAS: Revised
Guidance (November 2010)
Revised Guidance is now published in advance of changes coming into force
on 1 January 2011.
DOTAS:
Update (October 2010)
This update tells you about the improvements to DOTAS following legislation
introduced in Finance Act 2010. Specifically, it tells you how the client
list measure will work and the preparations you need to make before this measure
comes into force.
Spotlights
Spotlights has been updated to add contact details for anyone wanting to tell
HM Revenue & Customs about suspected tax avoidance. It also includes two
new VAT articles.
