Purpose tests in anti-abuse or anti-avoidance provisions in the UK, Tanja Velling (europeantax.blog)
See also:
www.cadwalader.com/brass-tax/index.php?nid=76&eid=322
www.rpc.co.uk/perspectives/tax-take/taxing-matters-tackling-tax-avoidance-this-christmas-season-with-sam-brodsky/#page=1
