Consultation outcome

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

• From: HM Revenue & Customs
• Published: 5 December 2022
• Last updated: 2 May 2023 — See all updates

This consultation has concluded

Detail of outcome

There were no changes to the draft legislation as a result of the consultation; you can read The Indirect Taxes (Notifiable Arrangements) (Amendment) Regulations 2023.

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Original consultation

Summary

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.

This consultation ran from
9:30am on 5 December 2022 to 11:45pm on 15 January 2023

Consultation description

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.

Documents

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

ODT, 25.1 KB

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Published 5 December 2022
Last updated 2 May 2023 + show all updates

1. 2 May 2023

   Added outcome summary, including a link to the final regulations.

2. 5 December 2022

   First published.