Well that was my memory of it, how they put it can be read here, section B2. https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/399270/2

Well that was my memory of it, how they put it can be read here, section B2. https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/399270/2__HMRC_GAAR_Guidance_Parts_A-C_with_effect_from_30_January_2015_AD_V6.pdf https://www.gov.uk/government/uploads/system/uploads/attachm...