A package of five measures revising and extending disclosure of Tax Avoidance Schemes (DOTAS) was consulted upon following PBR 2009 and primary legislation was included in Finance Act 2010 (FA 2010). HMRC expect to be able to implement the package on 1 January 2011. However, some of the hallmarks (descriptions of schemes requiring disclosure) consulted upon will be implemented at a later date in 2011-12.
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