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The 2004 budget introduced far reaching legislation on Tax Avoidance Schemes. In theory, anybody using such a scheme must declare it to the relevant authority; in addition, a register of types of scheme will be maintained. Disclosure of Tax Avoidance Schemes enables the practitioner to meet their legal obligations under the new legislation, explaining broad and generalist legislation in practical, hands-on terms.
The only book on the market dealing with this area, it ensures the practitioner complies fully with disclosure requirements and suggests alternative solutions to current schemes. Essential reading for any tax advisor, providing crucial assistance with fulfiling new legal responsibilities and avoiding prosecution.