Anti-avoidance

Commentary – Tax Reporter ¶292-675

Background

Commentary – Tax Reporter ¶292-585
HMRC Guidance – ESM60000

Condition A

Commentary – Tax Reporter ¶292-615

Condition B

Commentary – Tax Reporter ¶292-630

Condition C

Commentary – Tax Reporter ¶292-645

Date of contribution

Commentary – Tax Reporter ¶292-660

Legislation structure (conditions A, B and C)

Commentary – Tax Reporter ¶292-600

Provisions

Commentary – Tax Reporter ¶292-690

Solutions

Commentary – Tax Reporter ¶292-705