EPISODE · Nov 25, 2025 · 35 MIN
From ordinary to anti-avoidance: the power of Part IVA
from Tax Archives with Fletch and Sarah · host HLS Tax Law
Let’s talk about Part IVA — where is the line between tax avoidance and ordinary tax planning? In this episode, Fletch and Sarah break down the elements of Part IVA, current risks and lessons from recent cases.
What this episode covers
Let’s talk about Part IVA — the provision that can turn an otherwise ordinary arrangement into a full-blown anti-avoidance drama. In this episode, Fletch and Sarah break down why Part IVA keeps popping up in audits, how the counterfactual shapes the outcome, and the classic mistakes that land taxpayers in hot water. Plus, they share lessons from recent cases that show Part IVA is never as straightforward as it looks.
NOW PLAYING
From ordinary to anti-avoidance: the power of Part IVA
No transcript for this episode yet
Similar Episodes
Mar 26, 2026 ·1m
Mar 19, 2026 ·34m
Feb 18, 2026 ·11m
Feb 11, 2026 ·45m