Mandatory disclosure rules replace DAC 6 in the UK

Cross-border tax avoidance arrangement disclosure rules devised by the OECD (known as the mandatory disclosure rules, or MDR) will enter into force in the UK on 28 March 2023. Arrangements entered into on or after this date must be reported to HMRC under this regime. The International Tax Enforcement (Disclosable Arrangements Regulations 2023) were agreed by […]