AHP3100 | Finding avoidance: Overview

As explained at AHP1300, avoidance is bending the rules of the tax system to try to gain a tax advantage that Parliament never intended. It often involves contrived, artificial transactions that serve little or no purpose other than to produce a tax advantage.

As the definition of avoidance is necessarily broad, it is important that all instances of suspected or potential avoidance risk are referred to the AAB Secretariat to be brought into the Avoidance Handling Process. Any risk that transpires not to be avoidance can be taken out of the process later.