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First published during the 2019 to 2022 Johnson Conservative government
Employment Tribunal decision.
Midlands Region, Judge MK Gandham & Mr PJ Wilson BSc (Hons) LLB MCIEH MRICS on 8 April 2020
Southern Region, Judge Whitney and Mr M Ayres FRICS on 10th & 12th February 2021
Use the GAAR Advisory Panel opinion on the extraction of value from an estate, using options, by utilising property which is not excluded property, to help you recognise when arrangements may be abusive tax arrangements.
Eastern Region, Judge Shepherd and Mr G Smith MRICS FAAV
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