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Hartwell: help or hindrance?

Category Technical Articles
AuthorTechnical Department
Article by Chris Lallemand, consultant at Akerman Limited, and Ann Hansford, senior lecturer in taxation at Bristol Business School. This article appeared in the May 2004 issue of Tax Adviser. KEY POINTS

  • Review of the outcomes from Hartwell case
  • How does this impact on future decisions for tax advisers?
  • Possible effect of a GAAR

To download the article in Adobe (pdf) format, please click on the link below.

Technical Department
020 7235 9381

May 2004 by Chris Lallemand

 

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