TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Disclosure of Tax Avoidance Schemes (DOTAS) – Updated Guidance

HMRC have published updated DOTAS guidance to cover changes to the disclosure requirements for Stamp Duty Land Tax (SDLT), which came into force on 1 November 2012, and as a consequence of the consolidation of Regulations.

The main changes to the guidance are contained in Section 1.4 and broadly these summarise the revised SDLT requirements including how to determine a Stamp Duty Land Tax Scheme.