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DOTAS reforms

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The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations, SI 2010/2834, amend with effect from 1 January 2011 some of the descriptions of schemes that are required to be disclosed, in order to ‘improve their focus upon tax avoidance’.

Consultation on the draft regulations followed PBR 2009.

HMRC guidance on a package of measures to ‘strengthen and improve’ the disclosure regime is available at