Search results with tag "The general anti avoidance rule for income"

Part IvA: the general anti‑avoidance rule for income tax

Because the term scheme can cover so much, it is usually more important to work out if a ‘tax benefit’ was obtained. ... The manner of implementation it is important to consider whether the way the scheme was formed or implemented can be …

  Rules, General, Implementation, Income, Schemes, Anti, Avoidance, The general anti avoidance rule for income