Review of DOTAS and the tax avoidance landscape

In summer 2012 the National Audit Office (NAO) commissioned the Oxford University Centre for Business Taxation (OUCBT) to draw up an academic review of the Disclosure of Tax Avoidance Schemes regime (DOTAS) and the tax avoidance landscape. The academic review formed part of the evidence base behind the NAO’s report: “Tax avoidance: tackling marketed avoidance schemes” (November 2012). The NAO’s report “examines the effectiveness of the DOTAS regime and HMRC’s response to marketed tax avoidance schemes, particularly those used by large numbers of individuals and smaller businesses.” The review produced by the OUCBT consisted of three papers on tax avoidance generally, DOTAS and the Tax Gap. These papers, with minor amendments, are being made available here as a matter of public record. Nothing stated here should be taken to represent the views of the NAO.