Tax Avoidance provides a detailed discussion of UK tax avoidance principles and complex anti-avoidance legislation. It is an ideal reference for solicitors, barristers and accountants looking to identify relevant case law and legislation which clearly explains how the courts have responded to key tax avoidance cases.
This new edition includes:
- A new chapter on the highly controversial Diverted Profits Tax
- Updates on the GAAR, follower notices and Accelerated Payment Notices in action, including recent cases and decisions
- Case law updates on avoidance principles
- A new chapter on Enablers Penalties