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Derivative contracts—anti-avoidance: counteracting avoidance arrangements
Derivative contracts—anti-avoidance: counteracting avoidance arrangements

The following Tax practice note provides comprehensive and up to date legal information covering:

  • Derivative contracts—anti-avoidance: counteracting avoidance arrangements
  • Derivative contracts regime targeted anti-avoidance rule—justification and objective
  • Reliance on the accounts and repeal of the fairly represents override
  • Interaction with the GAAR
  • Counteracting avoidance arrangements—the regime TAAR
  • Relevant avoidance arrangements—defined
  • Derivative-related tax advantage—defined
  • Relevant avoidance arrangements—exception
  • Relevant avoidance arrangements—indicative list

This content is no longer in use on Lexis®PSL

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