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 6A
Arrangements for avoiding tax
Section 6A provides an anti-avoidance rule that allows HMRC to counteract tax advantages obtained through arrangements where one of the main purposes is to gain an income tax advantage, including advantages derived from double taxation treaties.
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.