Part IVA has produced many articles. This article discusses the current interpretation of elements of Part IVA. It focuses on the meaning of a Scheme, the tax benefit obtained in connection with the Scheme, and the dominant purpose in entering into a Scheme. It is timely, given the spate of recent cases.
Edmonds, R F.
"Part IVA and Anti-Avoidance - Where are we now?,"
Revenue Law Journal:
1, Article 4.
Available at: http://epublications.bond.edu.au/rlj/vol12/iss1/4