In Root2Tax and Root3Tax Limited, the First-tier Tribunal decided that a particular tax scheme was notifiable under the disclosure of tax avoidance schemes (DoTAS) regime by virtue of considering the purpose of the arrangements as a whole and not by looking at each element of it in isolation.

To date there have not been many reported decisions on the scope of the DoTAS regime, but given that the requirement to notify is now one of the reasons that HMRC can issue accelerated payment notices, this might change in the future.