Jonathan Crowther sets out the six generic strategies for structured tax and estate planning and the Government's anti-avoidance responses to each
Any structured tax and estate planning solution must steer clear of being categorised as a sham or construed as tax evasion and generally a solution should be at the 'cool' end of the tax avoidance spectrum so it is viewed as acceptable tax planning rather than unacceptable tax avoidance. Tax and estate planning employ a number of generic strategies, which have in turn evoked generic anti-avoidance responses. The key to successful tax and estate planning for taxpayers is to take full advantage of a strategy while remaining outside of anti-avoidance rules. For a government, the key to infl...
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