Market leading insight for tax experts
View online issue

New Disclosure Rules and LPP

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?

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.