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Unexpected scale-back of DAC6 tax reporting

08/01/2021

HMRC have announced that the UK has scaled back the application of the EU tax disclosure regime referred to as “DAC6” so that only one out of the five EU “hallmarks” believed to indicate tax avoidance will apply in the UK (hallmark D). This applies retrospectively...

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Authors

Portrait ofStephen Hignett
Stephen Hignett
Partner
London
Portrait ofKristin Shelley
Kristin Shelley
Senior Associate
London