[0] 7 [Title] Income tax: anti-avoidance and secondary liability This note is a general summary of the anti-avoidance rules applying for the purposes of UK income tax and the situations in which one person may be liable for income tax primarily chargeable to another person. It also provides links to notes describing other aspects of the UK income tax rules, such as how income is taxed and exemptions from income tax. [Date] Maintained [Resource type] 
Practice notes
P r a c t i c e n o t e : o v e r v i e w
P r a c t i c e n o t e s