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Disclosure of schemes: a question of judgement

Category Technical Articles
AuthorTechnical Department
Article by Rosalind Upton, member of Standards Committee and the UK Area Tax Quality and Risk Management Partner at Ernst & Young LLP. This article appeared in the September 2004 issue of Tax Adviser. This article provides an outline of the direct tax disclosure regime introduced by the Finance Act 2004, s 307-319 and the following sets of regulations:

The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2004
The Tax Avoidance Schemes (Information) Regulations 2004
The Tax Avoidance Schemes (Promoters and Prescribed Circumstances) Regulations 2004

To download the article in Adobe (pdf) format, please click on the link below.

Technical Department
020 7235 9381

September 2004 by Rosalind Upton


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