To help promoters of tax avoidance schemes that would, under the existing new rules, be required to disclose information about clients that is covered by legal professional privilege, the Government has issued new regulations that require clients, in prescribed circumstances, to make a disclosure instead of the promoter.

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...back to 8 October 2004


Sources:
www.gnn.gov.uk/environment/detail.asp?ReleaseID=131523
www.inlandrevenue.gov.uk/si/2004-2613.pdf
www.inlandrevenue.gov.uk/si/2004-2613em.pdf