06 January 2022

Two part video series on targeted anti-avoidance rules by Michael Thomas

Michael Thomas has recently filmed a two part series on targeted anti-avoidance rules with Thomson Reuters.
In the first video, Michael introduces TAARs through examples and explaining some of the key concepts, before concluding with some practical tips. Please click here to view.
In the second video, Michael discusses the TAAR main purpose test. He explains what constitutes “arrangements”, and the factors that determine whether a purpose is a main purpose, by reference to recent case law. To view this video, click here.