Tax planning and anti-avoidance

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Unit details

Level:   Advanced

Estimated learning duration:   10 hours

CPD:   10 hours

Assessment:   20 multiple choice questions within 60 minutes. 75% pass mark.
2 attempts permitted.

Assumed knowledge:   This unit builds on knowledge from the TASA 2009 unit.



Learning outcomes:

  • Explain the difference between tax planning, tax avoidance and tax evasion
  • Apply the taxation general anti-avoidance measures and the specific anti-avoidance measures to a range of non-complex scenarios
  • Explain what constitutes a tax exploitation scheme