Scottish general anti-avoidance rule (Scottish GAAR)

Scottish general anti-avoidance rule (Scottish GAAR)

The following Personal Tax guidance note Produced by Tolley in association with Andrew Ford of Barr & Ford Limited provides comprehensive and up to date tax information covering:

  • Scottish general anti-avoidance rule (Scottish GAAR)
  • Background
  • Operation of Scottish GAAR
  • Artificial tax avoidance arrangements
  • Countering the tax advantage
  • Appeals
  • Revenue Scotland guidance
  • Commentary
  • Circumstances where both the Scottish GAAR and UK GAAR could apply
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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