Disclosure of tax avoidance schemes – Whether the arrangements were notifiable arrangements – Whether the Respondents were promoters – Finance Act 2004 ss 306, 307- The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006, SI 2006/1543 reg 8 – HMRC v Curzon Capital Ltd [2019] UKFTT 63 and HMRC v Hyrax Resourcing Ltd and Ors [2019] UKFTT 175 considered.
Citations:
[2022] UKFTT 146 (TC)
Links:
Statutes:
Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006
Jurisdiction:
England and Wales
Taxes Management
Updated: 08 June 2022; Ref: scu.677959