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:
Statutes:
Jurisdiction:
England and Wales
Taxes Management
Updated: 21 January 2023; Ref: scu.684013