Revenue eBrief No. 112/26

01 July 2026

High Wealth and Financial Services Division: Opinions/Confirmations on Tax/Duty Consequences of a Proposed Course of Action

 Tax and Duty Manual Part 37-00-40a - High Wealth and Financial Services Division: Opinions/Confirmations on Tax/Duty Consequences of a Proposed Course of Action – has been updated. 

Section 1 has been amended to include reference to the procedures for seeking an opinion/confirmation on a significant transaction under the Enhanced Compliance Engagement (ECE) Framework.