UK Anti-Avoidance - Where Are We Now?

Journal
Roxburgh, D.S.
United Kingdom
European Taxation 2015 (Volume 55), No. 2/3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.