United Kingdom - UK Anti-Avoidance - Where Are We Now?
- United Kingdom
- D. Roxburgh
- European Taxation, 2015 (Volume 55), No 2/3
- 29 January 2015
This article sets out the UK tax law as it currently applies where tax is avoided on transactions solely within the UK taxing jurisdiction. The article does not deal with tax evasion but does explain the new provisions for the accelerated identification of avoidance, and collection of tax avoided.