211 Proceedings before a court or tribunal
Finance Act 2013 (2013 c 29) | Legislation

211  Proceedings before a court or tribunal

(1)     In proceedings before a court or tribunal in connection with the general anti-abuse rule, HMRC must show—

(a)     that there are tax arrangements that are abusive, and

(b)     that the adjustments made to counteract the tax advantages arising from the arrangements are just and reasonable.

(2)

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