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DOTAS - disclosure of tax avoidance schemes

Run Time
70 Minutes
Learning Method
On-Demand Training
Practice Area
Private Client Tax
Available Until
06/05/2026

Price £130.00

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Description

Ruth Hughes and Oliver Marre, Barristers at 5 Stone Bulidings, discuss disclosure of tax avoidance schemes. They cover the following:

  • Anti-avoidance legislation;
  • The primary DOTAS legislation;
  • The DOTAS regime;
  • IHT DOTAS;
  • Other hallmarks;
  • Premium Fee hallmark;
  • Standardised Tax Products hallmark;
  • Financial Products hallmark;
  • SRNs;
  • Publication of information;
  • Penalties; and
  • Judicial review.


Viewing this webinar will help solicitors to meet the following requirements set out in the Statement of solicitor competence:

  • A2 - Maintain competence and legal knowledge.
  • A4 - Draw on detailed knowledge/understanding.

For further details on the Statement of solicitor competence, visit the SRA website.

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Literature

Speakers

Ruth Hughes KC

Barrister

5 Stone Buildings

Ruth has a broad Chancery practice focused on litigation. The main areas of her practice are Trust and Estate disputes, Court of Protection and contentious Tax.

Ruth has appeared in (and cross-examined) in highly complex and valuable cases including the Ingenious tax-avoidance litigation, a film scheme concerning financing films such as Avatar, Life of Pi and Shaun of the Dead. The amount at stake is c. £1bn.

Ruth acted for the CPS obtaining £75m Final Restraint Orders against Baroness Mone and Douglas Barrowman providing in particular trusts expertise.

Ruth acted for HMRC in a capital gains tax dispute concerning an old master.  She cross-examined Sir Timothy Clifford, the former Director General of the National Galleries for Scotland, in relation to a painting by JMW Turner that sold for £27m.

Ruth has represented the Attorney-General (unled) in the Court of Appeal in the high-profile Quan v Bray divorce litigation where the wife is seeking to break a Mauritian trust for the benefit of the endangered South China Tiger. 22 tigers live on the trust’s land in South Africa worth £25m.

Ruth regularly appears in the High Court and the Court of Protection where she is frequently instructed by the Official Solicitor.

Prior to taking silk, Ruth was a member of the Attorney-General’s A Panel.
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Oliver Marre

Barrister

5 Stone Buildings

Oliver has a practice encompassing all areas of tax law, contentious and non-contentious. In July 2021, the Chambers HNW guide wrote: “Oliver Marre is “our go-to when we need advice,” reveals an instructing solicitor, adding: “He’s extremely approachable, knowledgeable and brilliant with clients. Marre often advises high net worth clients on a range of tax matters. Another interviewee enthuses: “What sets him apart, I think, is his ability to relate to clients and explain difficult concepts or strategic points to them. I am always confident in recommending him to clients and colleagues.” Oliver is also listed in the other main legal directories. As well as his broad general revenue advisory work and litigation, Oliver provides tax advice in the contexts of trusts disputes, mediations, in cases before the Family Division (including complex or HNW divorce cases) and in relation to the taxation of charities and charitable donors.
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