Main purpose tests in tax legislation | Practical Law

Main purpose tests in tax legislation | Practical Law

This practice note explores judicial interpretation of main purpose tests in tax legislation

Main purpose tests in tax legislation

Practical Law UK Practice Note w-031-7488 (Approx. 33 pages)

Main purpose tests in tax legislation

by Practical Law Tax
Maintained • United Kingdom
This practice note explores judicial interpretation of main purpose tests in tax legislation