A tax avoidance penalty regime that would make Amazon sit up and take notice

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That's a great title. And this is a day when I am relying on blogging by friends.

David Quentin is the real author of the blog of that name, and I recommend reading it, here because what David is doing is working out practical ways to deliver what the UK needs - which is a general anti-avoidance principle and not a General Anti-Abuse Rule.


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