abusive
B1CEFR level
15/100Rarity: common
TechnicalRegister
Describing an arrangement that exploits the tax rules in a way Parliament never intended.
The general anti-abuse rule bites only on arrangements that are abusive rather than merely tax-efficient.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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