Attention Fast Draft users! Any changes made to the contacts in your Address Books on Sunday 11 December will not be saved. The contents of your Address Books will be available as usual when the new Fast Draft is live on Monday 12 December.
This is a chapter from the Bloomsbury Professional looseleaf Anti-Avoidance Provisions, which is an authoritative guide to anti-avoidance tax legislation. It considers the scope and application of anti-avoidance provisions to many different transactions, such as those in securities (including ITA 2007), in land, trading losses, leasing transactions, VAT, Inheritance Tax, Income Tax and Corporation Tax transactions. It is an extremely well-respected authority for tax practitioners.