Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Trading and Other Income) Act 2005 section 23G
Anti-avoidance
Section 23G prevents taxpayers from using arrangements designed to circumvent the tax charge on relevant benefits under section 23E.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.