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Consultation on tax anti-abuse rule

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Published on: 13 June 2012
Published by a LexisNexis Property expert

Table of contents

  • What is abuse?
  • Abusive tax arrangements

Article summary

HMRC has published a consultation document (including draft legislation) on a new general anti-abuse rule (GAAR) aimed at artificial and abusive tax avoidance schemes, to take effect in 2013. The consultation closes on 14 September 2012.

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Jurisdiction(s):
United Kingdom

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