Final regulations implementing the EU directive commonly known as DAC 6 have now been made and come into force on 1 July, looking back as...
DAC 6, the 2018 amendment to the Directive on Administrative Cooperation, is top of many tax adviser's worry list. Tax advisers involved...
The draft regulations to implement EU Directive 2018/822 (DAC 6) in the UK have been published alongside a consultation document. HMRC...