DOTAS – application that certain arrangements are notifiable or alternatively that they are to be treated as notifiable under sections 306A and 314A Finance Act 2004 – whether arrangements notifiable – premium fee hallmark? – yes – standardised tax products? – yes for second respondent no for first respondent- whether first respondent was a promoter – yes – application allowed
Citations:
[2022] UKFTT 174 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 12 July 2022; Ref: scu.678621