Jonathan Peacock QC considers the anti-abuse provisions in FA 2000 under which the Revenue can eject a company from the tonnage tax regime and compares it to the traditional approach to anti-avoidance legislation
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Jonathan Peacock QC considers the anti-abuse provisions in FA 2000 under which the Revenue can eject a company from the tonnage tax regime and compares it to the traditional approach to anti-avoidance legislation
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