Dave Hartnett sets out the Inland Revenue's response to recent articles on disclosure
Articles in recent editions of The Tax Journal have discussed various aspects of the new disclosure rules. These rules are a new departure for UK tax law and it is entirely right that there should be a debate about what they mean and how they operate. Much of the debate has been well-informed and helpful but there have also been some marked differences of view especially in relation to the application of legal professional privilege. This article is intended to help readers to understand where they or their clients may have disclosure obligations.
Why did we introduce disclosure rules?
...
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Dave Hartnett sets out the Inland Revenue's response to recent articles on disclosure
Articles in recent editions of The Tax Journal have discussed various aspects of the new disclosure rules. These rules are a new departure for UK tax law and it is entirely right that there should be a debate about what they mean and how they operate. Much of the debate has been well-informed and helpful but there have also been some marked differences of view especially in relation to the application of legal professional privilege. This article is intended to help readers to understand where they or their clients may have disclosure obligations.
Why did we introduce disclosure rules?
...
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