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The presentation slides are here.
The webinar covered the background to the rules, the purpose of the legislation, how the reporting rules work and the practicalities of reporting. There was also a look at the guidance that the ATT &CIOT have recently published to help our members and students understand when they might themselves be classified as an ‘intermediary’ under the UK’s regulations which bring into effect parts of DAC6 and when, as a possible consequence of that, they might be required to make a disclosure report to HMRC.