Income tax - scenarios on tax avoidance - 2015 (WITHDRAWN)

QB 15/11 considers the application of the general anti-avoidance provision of s BG 1 to scenarios involving limited partnerships, PIEs and discretionary trusts.

This item has been withdrawn by QB 23/02: Income tax: scenarios on tax avoidance – 2023 No 2

Scenarios 1 and 3 are replaced by QB 23/02: Income tax: scenarios on tax avoidance – 2023 No 2

Scenario 2 has been replaced by QB 23/01: Income tax: scenarios on tax avoidance - 2023 No 1