This may be a bit trite, but it occurred to me, following on from a work I created in 2007 during a takeover, where the buyer was obsessed with getting the 88(1)(d) bump. Naturally I called it MIND THE BUMP. But recently reviewing and discussing how to best reflect the UK GAAR, in light of their economic substance test, the idea came to me again. It helped that I was sitting at the edge of Westminster Bridge, staring across the river Thames at the UK Parliament.
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Order your MIND THE GAAR Limited Edition Print today.
Oh, say, how timely, the Panama Papers, has elevated this to a true work of GAART, released Spring 2017, in the meantime, click here to enjoy the trailer for this GAARTistic tribute to the tax avoidance debate in the UK.