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Consultation Outcome Published 2 May 2023 HM Revenue & Customs ↗ View on GOV.UK

Draft legislation: The Indirect Taxes (Notifiable Arrangements) (Amendment) Regulations 2023

We welcome views on draft regulations for the Disclosure of Tax Avoidance Schemes for VAT and other indirect taxes (DASVOIT ) regime which amend existing DASVOIT regulations.

Opened 5 Dec 2022
Closed 15 Jan 2023
▤ Verbatim text from source document

The draft statutory instrument would take effect 21 days after being laid before the House of Commons, making minor amendments to the Indirect Taxes (Notifiable Arrangements) Regulations 2017 to ensure that transactions within VAT groups include the ‘hallmarks’ covering offshore supplies.