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FTT : Forcing a Scheme to be Notifiable under DOTAS

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    FTT : Forcing a Scheme to be Notifiable under DOTAS

    FTT : HMRC v Root2 & Root – Tax Avoidance Scheme
    http://financeandtax.decisions.tribu...84/TC06115.pdf

    Tribunal ref: TC/2016/03247
    INCOME TAX — disclosure of tax avoidance schemes — application for order that arrangements notifiable or to be treated as notifiable — FA 2004 ss 314A and 306A — spread bet and hedge entered into simultaneously by employee — hedge later novated to employer or EBT — whether ‘standardised arrangements’ — yes — whether ‘tax advantage’ — yes — arrangements notifiable — in the alternative, to be treated as notifiable


    See AccountingWeb for summary
    All bets are off: HMRC scuppers innovative avoidance scheme
    https://www.accountingweb.co.uk/tax/...oidance-scheme

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