Autumn Statement 2016: Updating the VAT Avoidance Disclosure Regime

The Government announced its intention to bring the VAT Avoidance Disclosure Regime (VADR) into line with the DOTAS regime in Budget 2014.

Following consultation, the Government has now announced that legislation will be introduced in Finance Bill 2017 to strengthen VADR.

With effect from 1 September 2017, scheme promoters will have primary responsibility for disclosing relevant schemes to HMRC and the scope of the regime will be extended to include all indirect taxes.