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Foreign assets ruling suggests new tax avoidance approach

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Published on: 02 January 2024
Published by a Law360 reporter

Article summary

Law360, London: On 21 November 2023, the UK Supreme Court handed down its decision in Commissioners for His Majesty's Revenue & Customs v Fisher on the scope of the UK’s transfer of assets abroad (TOAA code) finding unanimously for the taxpayers on every point.

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