Disclosure of tax avoidance schemes and the Annual Tax on Enveloped Dwellings – draft regulations
15 July 2013
HM Revenue and Customs (HMRC)
HMRC has published for comment by 27 August 2013 two sets of draft regulations specifying the types of arrangements involving the new Annual Tax on Enveloped Dwellings (ATED) which HMRC will require to be disclosed under the DOTAS rules, together with details of the relevant information and time limits. Finance Bill 2013 adds ATED to the list of taxes to be covered by DOTAS.