Income tax: scenarios on tax avoidance – reissue of QB 14/11 scenario 1 and QB 15/11 scenario 2
This Question we’ve been asked (QWBA) updates and reissues tax avoidance scenarios from earlier QWBA that have become outdated. The earlier QWBA were based on the Commissioner’s statement on tax avoidance published in 2013 (IS 13/01), which will be replaced by a new interpretation statement that is also at consultation.
|Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007||Consultation closed||31 March 2021|
|Income tax: scenarios on tax avoidance – reissue of QB 15/11 – scenarios 1 and 3||Consultation closed||31 March 2021|