The UK Government has published Tax Administration and Maintenance: Autumn 2021, which includes consultations, calls for evidence, and other documents related to tax policy development and the administration, maintenance, and reform of the tax system. This includes a consultation on draft regulations for the introduction of new mandatory disclosure rules. The draft regulations provide for the introduction of the OECD's Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures. The model rules will require taxpayers and intermediaries to disclose information on these types of arrangements and structures to HMRC and will replace similar EU rules that were...