When undertaking any tax planning exercise, regard must be had to a whole raft of anti-avoidance legislation. It is tempting to assume that a particular stratagem is unique; often it is not!

This section deals with a small number of specific anti-avoidance provisions, mainly targeted at larger transactions. However, many other anti-avoidance provisions are dealt with elsewhere in this commentary.

The following is a checklist of the main anti-avoidance provisions which could be encountered in a corporate context which are dealt with elsewhere.


general anti-abuse rule (¶187-850)

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