What's the current state of Part IVA following the Hart decision? Specific issues addressed in this paper include:
- when does tax planning become tax avoidance
- wide scheme/narrow scheme, the implications of commercial purpose
- focusing on the means of liberating wealth - substance and form
- importance of considering alternative options.
John De Wijn QC CTA - Life
John de Wijn, graduated from Monash University in 1974 with a Bachelor of Jurisprudence and a Bachelor of Law (Hons). In 1978, he obtained a Master of Philosophy from the University of Southampton having completed a thesis on international tax. After practising as a solicitor for about nine years, John came to the Vic Bar in 1984 and took silk in 1997. He has practised predominantly in revenue law. Current at 01 July 2015
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