Flowchart: is disclosure under DAC 6 required? | Practical Law

Flowchart: is disclosure under DAC 6 required? | Practical Law

View on Westlaw or start a FREE TRIAL today, Flowchart: is disclosure under DAC 6 required?, Legal Forms

Flowchart: is disclosure under DAC 6 required?

Practical Law UK Checklist w-028-4567 (Approx. 5 pages)

Flowchart: is disclosure under DAC 6 required?

Law stated as at 31 May 2023England, Northern Ireland, Wales
These flowcharts assist in determining whether a disclosure was required under the UK rules that applied until 28 March 2023 for intermediaries (and in some cases, taxpayers) in respect of cross-border arrangements that exhibit "hallmarks" (widely referred to as DAC 6).