Executive summary
On 13 January 2020, the UK Government laid the legislation (The International Tax Enforcement (Disclosable Arrangements) Regulations 2020 (Regulations)) addressing the implementation of the European Union (EU) Directive on the mandatory disclosure and exchange of cross-border tax arrangements (referred to as DAC6 or the Directive) before Parliament. The UK legislation will enter into force on 1 July 2020 and will be effective from this date.
On the same day, the UK tax autho…