Tax avoidance disclosure regime: HMRC consultation document on proposed changes to the scheme reference number system | Practical Law
HM Revenue & Customs (HMRC) issued a consultation document (including draft legislation) on 20 November 2007 which proposes a number of changes to the tax avoidance disclosure regime relating to notification of scheme reference numbers (see HMRC: Tax Avoidance Disclosure Regime: Improving the Scheme Reference Number System). The consultation period ends on 12 February 2008.