The Treasury
has published the regulations required to give effect to the six-month delay to
various reporting requirements in relation to cross-border arrangements under
DAC 6 as implemented in the UK by the International Tax Enforcement
(Disclosable Arrangements) Regulations, SI 2020/25.
The
International Tax Enforcement (Disclosable Arrangements) (Coronavirus)
(Amendment) Regulations, SI 2020/713, will defer the reporting requirements in
recognition of the difficulties faced by taxpayers and intermediaries as a
result of coronavirus.
The Treasury
has published the regulations required to give effect to the six-month delay to
various reporting requirements in relation to cross-border arrangements under
DAC 6 as implemented in the UK by the International Tax Enforcement
(Disclosable Arrangements) Regulations, SI 2020/25.
The
International Tax Enforcement (Disclosable Arrangements) (Coronavirus)
(Amendment) Regulations, SI 2020/713, will defer the reporting requirements in
recognition of the difficulties faced by taxpayers and intermediaries as a
result of coronavirus.
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