Effect from 6 April 2011
The disclosure of tax avoidance schemes (DOTAS) regime is extended, with effect from 6 April 2011, to require the disclosure of inheritance tax arrangements that avoid tax charges associated with transfers of property into trust.
This follows a 12-week consultation which closed on 20 October 2010.
Regulations and guidance implementing the changes come into effect on 6 April 2011.
