Pete Miller, Tax Director, Ernst & Young, looks at the structure of the new disclosure regime and the new hallmarks of disclosable arrangements
Pete Miller Tax Director Ernst & Young looks at the structure of the new disclosure regime and the new hallmarks of disclosable arrangements
The extension of the disclosure regime was announced in the Pre-Budget Report on 5 December 2005. After an intense but productive consultation period on the new regulations final regulations and Guidance Notes were published on 16 June.
This meant that the regulations could not become effective before 8 July 2006 (three weeks after being tabled in the House of Commons) so the implementation date was pushed back to 1 August 2006. This also took into account representations about the practical difficulties of...
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Pete Miller, Tax Director, Ernst & Young, looks at the structure of the new disclosure regime and the new hallmarks of disclosable arrangements
Pete Miller Tax Director Ernst & Young looks at the structure of the new disclosure regime and the new hallmarks of disclosable arrangements
The extension of the disclosure regime was announced in the Pre-Budget Report on 5 December 2005. After an intense but productive consultation period on the new regulations final regulations and Guidance Notes were published on 16 June.
This meant that the regulations could not become effective before 8 July 2006 (three weeks after being tabled in the House of Commons) so the implementation date was pushed back to 1 August 2006. This also took into account representations about the practical difficulties of...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
