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Expert Analysis

Foreign Assets Ruling Suggests New Tax Avoidance Approach

By James Austen (December 19, 2023, 3:59 PM GMT) -- On Nov. 21, the U.K. Supreme Court handed down its decision in Commissioners for His Majesty's Revenue & Customs v. Fisher on the scope of the U.K.'s transfer of assets abroad, or TOAA, tax code, finding unanimously for the taxpayers on every point....

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