Jurisdiction(s):
United Kingdom
Key definition
Tax arrangements definition

What does Tax arrangements mean? In legal practice, tax arrangements describes any steps, structure or planning put in place where, viewed objectively and having regard to all the circumstances, obtaining a tax advantage is the main purpose, or one of the main purposes. Arrangements include any agreement, understanding, scheme, transaction or series of transactions, whether or not legally enforceable. This wording is used in UK anti‑avoidance legislation, notably the General Anti‑Abuse Rule (GAAR) in the Finance Act 2013, and informs regimes such as DOTAS and the promoters of tax avoidance schemes rules. The test is objective and fact‑sensitive; if met, HMRC may...

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Archived UK DAC 6 training materials: disclosable cross-border tax arrangements pre-Brexit (to 31 December 2020), customisable PowerPoint slides with speaker notes

Published by a LexisNexis Tax expert
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ARCHIVED :

These training resources are stored as archive copies and are no longer updated. They cover the UK’s requirements for reportable cross-border tax arrangements as they applied before conclusion of the brexit transition period, at 11pm on 31 December 2020...

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Web page updated on 22/05/2026

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