NIM04000 - Class 1: Avoidance - Table of Contents
Background |
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Avoidance legislation from 7 November 1991 |
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Avoidance schemes from 1 December 1993 |
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Avoidance legislation from 24 August 1994 |
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Avoidance legislation from 6 April 1995 |
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Avoidance legislation from 1 October 1998 |
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Avoidance schemes to date |
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Tullett and Tokyo v Secretary of State - additional premiums to life assurance policy - SLIP |
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NMB Holdings v Secretary of State - platinum sponge |
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Ramsay principle |
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Payments from an offshore trust fund |
