Direct Tax Acts, Finance Act 2014

267V Transactions to avoid tax FA10 s39 [This Part shall not apply to any transaction unless that transaction has been undertaken for bona fide commercial reasons and does not form part of any a...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.