Draft legislation: The Indirect Taxes (Notifiable Arrangements) (Amendment) Regulations 2023
We welcome views on draft regulations for the Disclosure of Tax Avoidance Schemes for VAT and other indirect taxes (DASVOIT ) regime which amend existing DASVOIT regulations.
Detail
The draft statutory instrument would take effect 21 days after being laid before the House of Commons, making minor amendments to the Indirect Taxes (Notifiable Arrangements) Regulations 2017 to ensure that transactions within VAT groups include the ‘hallmarks’ covering offshore supplies.
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