The general anti-abuse rule

The general anti-abuse rule guidance:

The Scottish general anti-avoidance rule (Scottish GAAR) aims to protect revenue through counteracting tax avoidance arrangements, and is intended to work in tandem with...

Practice Note

The general anti-abuse rule (the GAAR) applies: • with effect from 17 July 2013 (the date of Royal Assent of the Finance Act 2013 (FA 2013)) except that, in respect of...

Practice Note

FORTHCOMING CHANGE relating to the GAAR: Finance Bill 2019–20 makes various amendments to the GAAR, generally with effect from Royal Assent (see News Analysis: Draft...

Practice Note

FORTHCOMING CHANGE relating to the GAAR: Finance Bill 2019–20 makes various amendments to the GAAR, generally with effect from Royal Assent (see News Analysis: Draft...

Practice Note

FORTHCOMING CHANGE relating to the GAAR: Finance Bill 2019–20 makes various amendments to the GAAR, generally with effect from Royal Assent (see News Analysis: Draft...

Practice Note
Trending Topics
In-House COVID-19