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Disclosure of tax avoidance schemes regime: HMRC guidance updated

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HMRC has updated its guidance on the DOTAS regime to take account of changes to the disclosure requirements for Stamp Duty Land Tax and consolidation of The Tax Avoidance Schemes (Information) Regulations, SI 2012/1836, and The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations, SI 2012/1868.

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