Corporates gain new defence against HMRC discovery assessments of DOTAS schemes

Joe Dalton

January 17 2013

HM Revenue & Customs (HMRC) cannot conduct discovery assessments of tax avoidance schemes revealed under the disclosure of tax avoidance schemes (DOTAS) rules once the enquiry window has closed, the UK’s Upper Tribunal has ruled.

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Joe Dalton

Joe Dalton worked at ITR between 2011 and 2013

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