The final International Tax Enforcement (Disclosable Arrangement) Regulations 2020 (regulations) that implement the EU mandatory disclosure rules (EU DAC 6 directive) into UK law were published on 13 January 2020. HM Revenue & Customs (HMRC) also has released draft guidance to stakeholders who had previously engaged with HMRC in this area.
Source: Deloitte
Latest Posts in "United Kingdom"
- KFC Dip Pots Are Separate Zero-Rated Supply, Upper Tribunal Rules
- HMRC Policy paper – Revenue and Customs Brief 5 (2026): Temporary reduced rate of VAT for children’s meals, tickets and family attractions
- Plastic Packaging Tax (PPT): consultation on potential certification for mechanically recycled plastic packaging
- UK: IMF Signals VAT Base Broadening as Key Fiscal Option
- UK Consults on Mandatory Certification for Recycled Plastic Packaging Tax Claims
