Series 5 / Episode 2: Transfer of Assets Abroad with Hassans’ Grahame Jackson and Old Square Tax Chambers' Harriet Brown.
Update: 2022-08-31
Description
In this episode Harriet and Grahame tackle the Transfer of Assets Abroad regime which is one of the most effective tools in the anti-avoidance tool kit of the HMRC. They discuss the three charges to tax contained in TOAA, the definition of Associated Operations and the general principles underlying the regime. They will complete the topic in the upcoming Part 2 of the Transfer of Assets Abroad Regime.
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