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What does this term mean?
It enables HMRC to counteract tax advantages from abusive tax arrangements.
Can you please explain?
All you need to know on this is on page 4 of the Study Notes – Chapter 1 Section 7.2.
If you are just starting your Tax studies then leave this chapter and the other administration chapters until the end of your studies and focus to begin with on the computational framework of the taxes by using the lectures provided.
Yes, I’ve just now started studying Tax, will focus on them as you’ve told.