How the new General Anti Avoidance Rule ("GAAR") may apply from 2013

How the new General Anti Avoidance Rule ("GAAR") may apply from 2013

HMRC has published more detail on the new general anti-avoidance rule ("GAAR").In this article we look at how the new GAAR will operate and some of the key provisions. ... (to read the remainder of this article, please log in below.)

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The archive covers several tax years. Check publication dates and current rules before relying on older guidance.

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