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DOTAS

A real headache

Mass-marketed avoidance schemes look to be on the way out

HMRC is planning to shore up the disclosure of tax avoidance schemes (DOTAS) regime through a series of revamps and additions.

A consultation document published by the tax department puts forward options on how to improve the information provided through DOTAS and how to support the new accelerated payments rules.

The main proposals centre on changes to:

Effect from 6 April 2011
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