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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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To Avoid Tax, Or Not To Avoid Tax, That Is The Question

“Spotlights” is an HM Revenue & Customs’ initiative to warn the public about what they perceive the be questionable tax planning arrangements that are available as tools to potentially avoidance UK ...

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