UK Accounting Glossary
These are a cluster of statutory provisions intended to stop certain arrangements that would reduce a taxpayer’s tax liability.
Anti-Avoidance provisions are a cluster of statutory provisions intended to stop certain arrangements that would reduce a taxpayer’s liability for tax.
An anti-avoidance measure is a rule that prevents the reduction of tax by legal arrangements, where those arrangements are put in place purely to reduce tax, and would not otherwise be regarded as a reasonable course of action.
The main anti-avoidance provisions concern:
To help you cite our definitions in your bibliography, here is the proper citation layout for the three major formatting styles, with all of the relevant information filled in.
Definitions for Anti Avoidance Provisions are sourced/syndicated and enhanced from:
This glossary post was last updated: 7th February 2019.