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United Kingdom avoidanceFurniss v Dawsoncomposite transaction

Furniss v Dawson

[1984] AC 474
JurisdictionUnited Kingdom
CourtUK House of Lords
Year1984
StatusBinding authority

Key Principle

extension of Ramsay; inserted steps with no commercial purpose other than tax avoidance may be disregarded

Area of Law

tax

Related Cases

HMRC v Tooth [2021] UKSC 17
Test Claimants in the FII Group Litigation v HMRC [2021] UKSC 31
Prudential Assurance Co Ltd v Revenue and Customs Commissioners [2018] UKSC 39

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