Related Commentary  

273(1)  No duty of confidentiality or other restriction on disclosure (however imposed) prevents the voluntary disclosure by a relevant client or a relevant intermediary to HMRC of information or documents about–

(za)a person subject to a stop notice,

(zb)arrangements or proposals for arrangements of a description specified in a stop notice in relation to which a person subject to a stop notice is a promoter,

(a)a monitored promoter, or

(b)relevant proposals or relevant arrangements in relation to which a monitored promoter is a promoter.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.