- Mandatory Disclosure Rules—consultation outcome on draft regulations
- How has the government responded to the consultation responses and what is the outcome of the consultation?
- When will the MDR regulations come into effect and when will the DAC 6 regulations be repealed?
- How far back will pre-existing arrangements be caught by the MDR regulations and what are the deadlines for reporting both pre-existing and new reportable arrangements?
- How will reports be made under the MDR regulations?
- What other guidance is expected to be published?
- What HMRC activity might we expect to follow the implementation of the Regulations?
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