Tax Collection and Management (Wales) Act 2016 (anaw6)

[F1 PART 3A E+W GENERAL ANTI-AVOIDANCE RULE

Textual Amendments

F1 Pt. 3A inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), ss. 66, 81(2)(3); S.I. 2018/34, art. 3

Proceedings before a court or tribunal E+W

81H Proceedings in connection with the general anti-avoidance rule E+W

In proceedings before a court or the tribunal in connection with the general anti-avoidance rule, it is for WRA to show—

(a) that there is an artificial tax avoidance arrangement, and

(b) that the adjustments made (or to be made) to counteract the tax advantage arising from the arrangement are just and reasonable.]