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Targeted anti-avoidance rules (TAARs) (2): main purpose tests
by Michael Thomas, Pump Court Tax Chambers, with Practical Law Tax
This is the second of two videos on targeted anti-avoidance rules (TAARs). Michael Thomas, a barrister at Pump Court Tax Chambers, discusses the TAAR main purpose test. He explains what constitutes "arrangements", and the factors that determine whether a purpose is a main purpose, by reference to recent case law.
This follows the first video, an introduction to TAARs, which focused on key concepts such as tax avoidance and tax advantage.
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Resource ID w-033-8210© 2024 Thomson Reuters. All rights reserved.
Law stated as at 22-Dec-2021
Resource Type Video and audio
Jurisdiction
Related Content- United Kingdom