Anti-avoidance case law and tax: Direct taxes and stamp duties
Resource type: Practice Note
This practice note summarises the development of anti-avoidance case law from WT Ramsay v Inland Revenue Commissioners (1982) 54 TC 101 to date. It also includes some practical tips for structuring transactions to reduce the risk of attack by HMRC based on anti-avoidance case law.
Hui Ling McCarthy, Gray's Inn Tax Chambers (based on an article produced by Hugh McKay (deceased)) and updated by PLC Tax
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