United Kingdom - General Anti-Abuse Rule (GAAR)
- United Kingdom
- D. Roxburgh
- European Taxation, 2014 (Volume 54), No 2/3
- 30 January 2014
The Finance Act 2013 introduced a general anti-abuse rule (GAAR) covering “tax arrangements” made on or after 17 July 2013. This note examines the provisions constituting the rule and its relationship with existing case law and statute.