There has been a busy and varied start to the new private client tax decade. We set out some of the main developments in January below.

DAC 6

The DAC 6 regulations - implementing disclosure and reporting rules for potentially aggressive cross border planning schemes - were published on 13 January 2020. The regulations were due to be published by thirty-one December, but were delayed by lack of parliamentary time following the election. Following a consultation last year, the government has made a number of changes to the draft regulations to make the legislation more proportionate.

The scope o...