Revenue and Customs v Root2 Tax Ltd: TCC 20 Dec 2022

Part 7 Finance Act 2004 – DOTAS provisions – notifiable arrangements – section 308 FA 2004 – duties of promoter – whether duty to notify arises on each implementation of notifiable arrangements or on awareness of the first transaction implementing the notifiable arrangements

Citations:

[2022] UKUT 353 (TCC)

Links:

Bailii

Statutes:

Finance Act 2004

Jurisdiction:

England and Wales

Taxes Management

Updated: 21 January 2023; Ref: scu.684013