header-logo header-logo

Home Login E-newsletter About us

Tax Avoidance Schemes

© Copyright LexisNexis 2025. All Rights Reserved.
26 February 2010
Issue: 7406 / Categories: Legislation
printer mail-detail

Tax Avoidance Schemes (Information) (Amendment)
(SI 2010/410)

Amend the Tax Avoidance Scheme (Information) Regulations 2004 (SI 2004/1864) which prescribe the information to be provided to HMRC when a person is required to notify arrangements under the Finance Act 2004, Pt 7 and the time limits in which that information is to be provided. These Regulations extend the requirement to provide prescribed information to a person who is a party to a disclosed stamp duty land tax (SDLT) avoidance scheme.

Omits regulation 4(5ZA) which has become extraneous, having identical wording to regulation 4(5).

Amends regulation 8 of the 2004 Regulations to prescribe the information that a purchaser must provide and the period within which the purchaser must provide that information.

Regulation 8(17) which disapplied regulation 8 to SDLT is revoked.

 

In force : 1 April 2010

If you are not a subscriber, subscribe now to read this content
If you are already a subscriber sign in
...or Register for two weeks' free access to subscriber content

MOVERS & SHAKERS

Read All
Sponsored by
Birketts—trainee cohort

Birketts—trainee cohort

Firm welcomes new cohort of 29 trainee solicitors for 2025

Keoghs—four appointments

Keoghs—four appointments

Four partner hires expand legal expertise in Scotland and Northern Ireland

Brabners—Ben Lamb

Brabners—Ben Lamb

Real estate team in Yorkshire welcomes new partner

NEWS
Read All
NLJ this week: Big tech for small firms
Robert Taylor of 360 Law Services warns in this week's NLJ that adoption of artificial intelligence (AI) risks entrenching disadvantage for SME law firms, unless tools are tailored to their needs
NLJ this week: SLAPPed shut?
From oligarchs to cosmetic clinics, strategic lawsuits against public participation (SLAPPs) target journalists, activists and ordinary citizens with intimidating legal tactics. Writing in NLJ this week, Sadie Whittam of Lancaster University explores the weaponisation of litigation to silence critics
NLJ this week: Justice delayed, justice denied
Delays and dysfunction continue to mount in the county court, as revealed in a scathing Justice Committee report and under discussion this week by NLJ columnist Professor Dominic Regan of City Law School. Bulk claims—especially from private parking firms—are overwhelming the system, with 8,000 cases filed weekly
NLJ this week: Days numbered for upwards-only rent reviews
Writing in NLJ this week, Thomas Rothwell and Kavish Shah of Falcon Chambers unpack the surprise inclusion of a ban on upwards-only rent reviews in the English Devolution and Community Empowerment Bill
NLJ this week: The road ahead for employment rights
Charles Pigott of Mills & Reeve charts the turbulent progress of the Employment Rights Bill through the House of Lords, in this week's NLJ
Copyright © 2025 LexisNexis
back-to-top-scroll