RECENT DEVELOPMENTS - UNITED KINGDOM: TAX SCHEME DISCLOSURE AND REGISTRATION RULES - The UK Finance Act 2004 introduces a new regime to require "promoters" and, in some cases, users of certain tax-based "schemes" (or tax shelters, in US tax parlance) to disclose details of the arrangements to the Inland Revenue. The Inland Revenue's action was likely inspired by the current US tax disclosure ...
| Year of publication: |
2005
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| Authors: | White, Paul |
| Published in: |
Derivatives & financial instruments. - Amsterdam : IBFD Publ. BV, ISSN 1389-1863, ZDB-ID 14709764. - Vol. 7.2005, 2, p. 90-95
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