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IFS Reports
November 1997 C064
Article
Tax avoidance
Type: IFS Reports
Volume, issue, pages: 63 pp
ISBN: 978-1-873357-75-0
IFS member price: £10
Non-member price: £20

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This report addresses whether current UK methods of dealing with avoidance are adequate and satisfactory and what, if any, other measures might be taken. Should current judicial anti-avoidance doctrines be allowed to develop or should Parliament take the initiative with a general anti-avoidance rule?

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