Market leading insight for tax experts
View online issue


Speed read

The existing regime for the disclosure of VAT avoidance schemes (VADR) rarely rears its head in the context of everyday transactions. This is as it should be: why should disclosure be an issue where both HMRC and the taxpayer agree there is no VAT avoidance? However, the same may not be true for the new regime for the disclosure of tax avoidance schemes involving VAT (DOTAS: VAT), to be introduced by the Finance Act 2017. Not only are the new rules significantly more convoluted than the VADR provisions, they also intrude on one of the most common transaction types – the vanilla sale of a let commercial building.

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.