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After much debate, the government included a general anti-abuse rule in the Finance Act 2013. The rule targets abusive tax arrangements and whilst this is defined in the legislation there remains considerable uncertainty as to which tax arrangements will be considered 'abusive' in practice.
This book provides comprehensive guidance by bringing together in-depth commentary, the legislation and HMRC guidance and also includes a section discussing whether a range of real-life scenarios would be caught by these provisions.