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GAAR: A Step Too FAAR?

One of first taxation related announcements of the new Conservative/Liberal coalition government was that they would start an informal consultation on the introduction of a General Anti-Avoidance ...

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When you can have your cake but can't eat it

A number of tax avoidance case decisions have made interesting reading, mainly for the wrong reasons. They all focus on Tax Planning in one form or another, although the arrangements or tax planning ...

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