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ONSCG9810 - Non-statutory Clearance Guidance - HMRC internal manual

ONSCG9810 - Avoidance indicators: indirect tax overview You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. An application for clearance may be rejected in certain circumstances. One such circumstance is where we take the view that the arrangements are primarily to gain a tax advantage rather than primarily commercially motivated. Before a clearance application is rejected on avoidance grounds, advice should be...
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Source: gov.uk

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