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Squire Patton Boggs | United Kingdom | 28 Feb 2011

Transfers of Assets Abroad

The Transfers of Assets Abroad legislation in and around section 720 Income Tax Act 2007 (probably still better known under its previous incarnation as Section 739 TA 1988) is exceptionally complex, being designed to frustrate plans to avoid income tax by arranging for income to be paid abroad.

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