General anti-abuse rule (GAAR)

General anti-abuse rule (GAAR)

The following Trusts and Inheritance Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • General anti-abuse rule (GAAR)
  • Background
  • Scope
  • What happens under the GAAR?
  • Abusiveness test
  • Meaning of tax advantage
  • How is the GAAR applied?
  • Pooling and binding notices
  • The GAAR Advisory Panel
  • HMRC guidance
  • More...
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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