Part IVA - An Overview
1h 9m CPD time
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Learn about the general anti-avoidance provision known as Part IVA, and recent cases to stay up to date with.
In this session, we cover:
The ‘tax planning’ to ‘tax evasion’ spectrum
Preliminary issues to consider
Part IVA overview
Case study
Recent developments
Guardian
Minerva
Part IVA warning signs
Strategies for managing Part IVA risk
Date recorded: 4 June 2024