Is a UK viable general anti-avoidance rule possible?

The deadline for the latest review of the feasibility of a general anti-avoidance rule for the UK falls at the end of October. Georgina Colegate-Stone of Exeter College, Oxford takes a fresh look at the arguments for and against in the light of recent cases in the UK and elsewhere.
Unlock this article.
The content you are trying to view is exclusive to our subscribers.
To unlock this article: