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Well armed

30 June 2015 / Keith M Gordon
Issue: 4507 / Categories: Comment & Analysis , Admin , Compliance , Investigations

Eight essential tax cases


  • “Wholly and exclusively” continues to be of fundamental importance.
  • Tax mitigation is not tax avoidance and it is worthwhile remembering the difference between the two.
  • When considering tax reliefs associated with a trade establish whether a trade is being carried on.
  • Consider the purpose of the relevant statutory provisions and their application to the transaction in question.
  • Remember record-keeping and statutory compliance basics.

If a tax barrister was asked to name some cases that every accountant and tax adviser should know I would not expect them to have too much trouble providing a list.

If 10 barristers were asked the same question the combined list would probably run into three figures.

On reflection perhaps it would be better to ask several barristers to each name...

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