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Matthew Cummings

Senior associate Eversheds Sutherland

Published by this author:

Direct Tax

The ‘main purpose’: Analysing the UK Lloyds Asset Leasing case

A recent UK First-tier Tribunal decision highlights the broad application of an anti-avoidance rule to deny tax relief, say Robert Waterson and Matthew Cummings of Eversheds Sutherland

Robert Waterson, March 19 2025