Part 33-3-1 Mandatory Disclosure guidance Created January 2015 1. Legislation The legislation for the mandatory disclosure regime is set out in: Part 33 Taxes Consolidation Act 1997, as updated by Finance Act 2014 Mandatory disclosure regulations 2011 Mandatory disclosure (amending) regulations 2015 2. Publications Revenue Guidelines for the Mandatory Disclosure regime, which reflected how the regime […]

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