HMRC plans to extend DOTAS to IHT

by | Apr 24, 2016 | Uncategorized

As a result of tightening of anti-avoidance legislation HMRC are extending the remit of DOTAS to cover more IHT schemes. While IHT has always been subject to DOTAS (the Disclosure of Tax Avoidance Schemes) the test for it to apply has been quite restrictive and in...