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Budget: Changes to HMRC's information powers

The two ‘major’ items of interest on information powers relate to a consultation to extend the Disclosure of Tax Avoidance Schemes (DOTAS) hallmarks (the descriptions of schemes required to be disclosed for income tax capital gains tax or corporation tax) so as to capture avoidance schemes not currently notifiable and a change to the rules in FA 2008 Sch 36.


There is no doubt that DOTAS has been a key element in HMRC’s efforts to tackle what is perceived to be ‘unacceptable’ tax avoidance and the steady widening of DOTAS is probably inevitable. At the same time one has to ask whether the time has come to let DOTAS rest. With the proliferation of statutory anti avoidance measures and the possible...

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