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GITC Review

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New legislation rewrites share exchange anti-avoidance rules, introducing just and reasonable adjustments while keeping the ‘main purpose’ central.

by Samuel Brodsky

by David Goldberg KC

Latest news:

Harry Winter promoted to B Panel and Ben Blades appointed to C Panel
Gray’s Inn Tax Chambers are delighted to announce that Harry Winter has been promoted to the Attorney General’s B Panel and Ben Blades has been appointed on the London C Panel.
29 Jul 2026
Share exchanges: just and reasonable adjustments
New legislation rewrites share exchange anti-avoidance rules
29 Apr 2026
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