The UK Disclosure of Tax Avoidance Scheme (DOTAS) scheme has been recently updated to more comprehensively cover inheritance tax (IHT), 2018 eprivateclient Top 35 Under 35 Simon Gibb, a partner at McDermott Will & Emery told a seminar audience in London on 13 September 2018.

DOTAS is a scheme designed to make sure HMRC has warning of particular anti-avoidance planning schemes and knowledge of specific instances of tax avoidance. This is so that HMRC can counteract these schemes more effectively.

From 1 April 2018 DOTAS has applied to IHT on the same basis as any other direct tax. However, the scope of notifiabl...