Income tax: anti-avoidance and secondary liability

This note is a general summary of the anti-avoidance rules applying for the purposes of UK income tax and the situations in which one person may be liable for income tax primarily chargeable to another person. It also provides links to notes describing other aspects of the UK income tax rules, such as how income is taxed and exemptions from income tax.

NOTE: This resource is being reviewed in light of the Spring 2017 Budget. For more information, see Spring 2017 Budget: key business tax announcements.

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