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This 2nd edition of Tax Avoidance contains a unique perspective on the new UK General Anti-Abuse rule including comparisons with GAARs in overseas jurisdictions, interaction with existing laws and principles and practical examples.
Tax Avoidance also explains key areas of detailed tax avoidance legislation and case law from a UK perspective, updated to include commentary on the Finance Act 2013 changes to the transfers of assets abroad provisions.
Within this new edition you will find: