PART 5The general anti-avoidance rule
Counteracting tax advantages
I167Proceedings in connection with the general anti-avoidance rule
1
In proceedings before a court or tribunal in connection with the general anti-avoidance rule, Revenue Scotland must show—
a
that there is a tax avoidance arrangement that is artificial, and
b
that the adjustments made to counteract the tax advantages arising from the tax avoidance arrangement are just and reasonable.
2
In determining any issue in connection with the general anti-avoidance rule, a court or tribunal must take into account any guidance published by Revenue Scotland about the general anti-avoidance rule (at the time the tax avoidance arrangement was entered into).
3
In determining any issue in connection with the general anti-avoidance rule, a court or tribunal may take into account—
a
guidance, statements or other material (whether by Revenue Scotland or anyone else) that was in the public domain at the time the tax avoidance arrangement was entered into, and
b
evidence of established practice at that time.