United Kingdom: The proposed GAAR for direct taxes - an Australian perspective
01 Jun 99 |
Issue: Vol 39, No 6
Pages: pp. 215-221
This article makes a critical analysis of the GAAR proposed by the Inland Revenue of the United Kingdom.
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Bill (Nabill) is a practicing member of the Victorian Bar who specialises in state and federal taxation law as well as trusts, succession, property and corporations law. He has published widely including a book on comparative anti
avoidance rules published in the UK and a joint book with R Deutsch titled, Income Tax and GST Planning
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- Current at
23 July 2010