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Tax Adviser's Guide to Part IVA: A Practical Guide to the Application of the General Anti-avoidance Rule, The
Part IVA is a fundamental part of our tax system, although one that many practitioners don’t really understand in any detail. It is a provision that impacts every tax decision, every bit of planning, every piece of structuring, yet so often practitioners don’t know where to start when assessing the potential impact that Pt IVA could have. The objective of this guide is to provide practitioners with a robust, practical framework within which to approach Pt IVA issues.