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Does HMRC criminal tax offence plan go too far?
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Does HMRC criminal tax offence plan go too far?
standfirst: The Chartered Institute of Taxation (CIOT) is warning against HMRC plans to introduce a tax avoidance criminal offence as it is an over-reach of powers and lacks independent safeguardsThe CIOT has warned HMRC against creating a new strict liability criminal offence for failing to disclose notifiable arrangements under the disclosure of tax avoidance schemes (DOTAS) regime without a reasonable excuse.DOTAS is much too wide in its cur…
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