UK HMRC has launched a public consultation on the draft International Tax Enforcement (Disclosable Arrangements) Regulations 2019, which provide for the implementation of Council Directive (EU) 2018/822 of 25 May 2018 (DAC6). The consultation closes on 11 October 2019.
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Consultation description
The government is consulting on draft regulations to implement an EU directive known as DAC 6.
From 1 July 2020, this will require taxpayers and their advisers to report details of certain cro…