Tax avoidance unwrapped and redefined
In an attempt to circumscribe tax planning, the UK government is toying with a general anti-avoidance provision. Peter Nias and Gareth Amdor, of Simmons & Simmons, London, argue that such a provision should be judged against first principles – not least fairness
Unlock this article.
The content you are trying to view is exclusive to our subscribers.
To unlock this article:
