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Tax avoidance
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This book provides a discussion of UK tax avoidance principles, anti-avoidance legislations, and the EU principles of abuse. It analyses case law, anti-avoidance provisions (including - inter alia - "transactions in securities", "transactions in land", "transfer of assets abroad"), and …
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This book provides a discussion of UK tax avoidance principles, anti-avoidance legislations, and the EU principles of abuse. It analyses case law, anti-avoidance provisions (including - inter alia - "transactions in securities", "transactions in land", "transfer of assets abroad"), and the GAAR. This third edition includes an analysis of the changes to each of these areas in the Finance Act 2016, plus a new chapter on the highly topical subject of Accelerated Payment Notices. The book focuses on avoidance of tax by individuals rather than by companies.
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"This book provides a discussion of UK tax avoidance principles, anti-avoidance legislations, and the EU principles of abuse. It analyses case law, anti-avoidance provisions (including - inter alia - "transactions …"
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