Tax Avoidance

This third edition of Tax Avoidance contains brand new chapters on Accelerated Payment Notices and the Promoter Rules. The author also provides a unique perspective on the UK General Anti-Abuse rule including comparisons with GAARs in overseas jurisdictions, interaction with existing laws and princi [...]
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This third edition of Tax Avoidance contains brand new chapters on Accelerated Payment Notices and the Promoter Rules. The author also provides a unique perspective on the UK General Anti-Abuse rule including comparisons with GAARs in overseas jurisdictions, interaction with existing laws and principles and practical examples.