General anti-abuse rule (UK GAAR)

General anti-abuse rule (UK GAAR)

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

  • General anti-abuse rule (UK GAAR)
  • What is GAAR?
  • Scope and priority of UK GAAR
  • What happens under the UK GAAR?
  • Abusiveness test
  • Meaning of tax advantage
  • How is the UK GAAR applied?
  • Notice of proposed counteraction
  • Protective GAAR notice and provisional counteraction notice
  • Pooling and binding notices
  • More...
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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