Define: Anti Avoidance Provisions

UK Accounting Glossary

Definition: Anti Avoidance Provisions


Quick Summary


These are a cluster of statutory provisions intended to stop certain arrangements that would reduce a taxpayer’s tax liability.



What is the dictionary definition of Anti Avoidance Provisions?

Dictionary Definition


Anti-Avoidance provisions are a cluster of statutory provisions intended to stop certain arrangements that would reduce a taxpayer’s liability for tax.


Full Definition


The main anti-avoidance provisions concern:

  • Dividend Stripping
  • Bond Washing
  • Manufactured Dividends
  • Transactions in Securities

 


Anti Avoidance Provisions FAQ's