Michael McGowan Authors Article for British Tax Review

March 31, 2014

British Tax Review published an article by Mr. McGowan entitled, “HMRC v Lloyds TSB Equipment Leasing (No.1) Ltd: when is saving tax the ‘sole or main object’?” in its inaugural 2014 issue. Mr. McGowan discussed the case and related issues concerning targeted anti-avoidance riles (TAARs) in UK tax legislation.