DTR avoidance using UUTs and MODs: CIOT Comments re MODs
|Category|| Tech Submissions
The comments of the CIOT regarding MODs on the HMRC consultation on draft legislation and explanatory notes on Double taxation relief (DTR) avoidance using unauthorised unit trusts (UUTs) and Manufactured Overseas Dividends (MODs) are available to download here in Adobe (pdf) format. The MODs and UUTs documents are also available here, together with the anti-avoidance Technical Note and the Ministerial Statement of 21 October 2009 which refer. Comments on UUTs will not be submitted.