Consultation outcome Draft regulations: Mandatory Disclosure Rules

Published on: 24 November 2022

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Specialist Tax Regulatory Materials

Article summary

HMRC has published its response to the consultation on the implementation of the Organisation for Economic Co-operation and Development (OECD) Mandatory Disclosure Rules for CRS (Common Reporting Standard) Avoidance Arrangements and Opaque Offshore Structures. This consultation ran from 30 November 2021 to 8 February 2022.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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