Anti-avoidance and groups of companies

Anti-avoidance provisions, groups of companies

Appeals

Application to vary

Applying for and giving

Breach of record-keeping requirements

Dates

Evidence

Examples

Excise warehousing

Freedom of Tribunal to make

Generally

Hearing bundles

Hearings

Liberty to apply

Meaning of

Notice of

Payments on account, method of making

Persons treated as one

Skeleton arguments

Splitting business activities

Artificial

Generally

Time limits

Typical examples

Value of supply

Acquisitions

Connected persons

Direct sellers

Open market value

Party plan type sales

Variability of